United States securities and exchange commission logo

                     October 26, 2021

       Ching Jaw
       Senior Vice President, Chief Financial Officer
       Cytokinetics, Incorporated
       280 East Grand Avenue
       South San Francisco, CA 94080

                                                        Re: Cytokinetics,
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 26,
                                                            File No. 000-50633

       Dear Mr. Jaw:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                     Division of Corporation Finance

                     Office of Life Sciences