Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired.

The audited financial statements of Combangio, Inc. as of and for the nine months ended September 30, 2021 and as of and for the year ended December 31, 2020 and the independent auditors' report thereon are filed as Exhibit 99.2 hereto and are incorporated into this Item 9.01(a) by reference.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed consolidated financial information of the Company as of and for the nine months ended September 30, 2021 and as of and for the year ended December 31, 2020 are filed as Exhibit 99.3 hereto and are incorporated into this Item 9.01(b) by reference.

(d) Exhibits.

2.1*† Agreement and Plan of Merger, dated as of November 15, 2021, by and

among Kala Pharmaceuticals, Inc., Ceres Merger Sub, Inc., Combangio,

Inc. and, solely in its capacity as Combangio Equityholder


        Representative, Fortis Advisors LLC  .
10.1*     Lease Termination Agreement, dated November 12, 2021, by and between

Kala Pharmaceuticals, Inc. and Columbia Massachusetts Arsenal Office

Properties, LLC  .
23.1      Consent of Haskell & White LLP.
99.1**    Press Release of Kala Pharmaceuticals, Inc. dated November 15, 2021  .
99.2      Audited financial statements of Combangio, Inc. as of and for the nine
        months ended September 30, 2021 and as of and for the year ended
        December 31, 2020  .
99.3      Unaudited pro forma condensed consolidated financial information as of
        and for the nine months ended September 30, 2021 and as of and for the
        year ended December 31, 2020.
104     Cover Page Interactive Data File (embedded within the Inline XBRL
        document)




* Previously filed.

** Previously furnished.

† Portions of this exhibit have been omitted pursuant to Item 601(b)(10)(iv) of Regulation S-K.

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