United States securities and exchange commission logo February 16, 2023 Dr. Mihael Polymeropoulos President and Chief Executive Officer Vanda Pharmaceuticals Inc. 2200 Pennsylvania Avenue NW, Suite 300E Washington, DC 20037 Re: Vanda Pharmaceuticals Inc. Registration Statement on Form S-3 Filed February 9, 2023 File No. 333-269654 Dear Dr. Mihael Polymeropoulos: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Cindy Polynice at 202-551-8707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gregg A. Griner, Esq.