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SEC Company Response from Opus Genetics, Inc. (IRD) (CIK 0001228627) (IRD) — Oct 1, 2010

Opus Genetics, Inc. (IRD) (CIK 0001228627)
Date: Oct. 1, 2010 · CIK: 0001228627 · Accession: 0001140361-10-039251

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File numbers found in text: 001-34079

Referenced dates: September 17, 2010

Date
October 1, 2010
Author
/s/Hwan Kim
Form
CORRESP
Company
Opus Genetics, Inc. (IRD) (CIK 0001228627)

Letter

Division of Corporation Finance Rexahn Pharmaceuticals, Inc. Form 10-K for the year ended December 31, 2009 Schedule 14A filed April 26, 2010 File No. 001-34079

Dear Ms. Nakada:

On behalf of Rexahn Pharmaceuticals, Inc. (the “Company”), we hereby request that the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) grant the Company an extension for filing its response to the Staff’s comments regarding the above referenced Annual Report on Form 10-K for the year ended December 31, 2009 (“Form 10-K”) and Schedule 14A filed on April 26, 2010 (“Schedule 14A”) contained in the Staff’s letter to Dr. Chang Ahn dated September 17, 2010. The Company expects to file its response to the Staff’s comments on the Form 10-K and Schedule 14A on or before October 15, 2010.

The Company thanks you for your consideration of the requested extension and is available to answer any questions you may have.

Respectfully submitted,
/s/Hwan Kim

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CORRESP
1
filename1.htm

    corresp.htm

2550 M Street NW

Washington DC 20037

(202) 457-6000

__________

Facsimile  (202) 457-6315

October 1, 2010

Hwan Kim

202-457-8025

HKim@pattonboggs.com

Ms. Keira Nakada

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC  20549

Re:

Rexahn Pharmaceuticals, Inc.

Form 10-K for the year ended December 31, 2009

Schedule 14A filed April 26, 2010

File No. 001-34079

Dear Ms. Nakada:

On behalf of Rexahn Pharmaceuticals, Inc. (the “Company”), we hereby request that the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) grant the Company an extension for filing its response to the Staff’s comments regarding the above referenced Annual Report on Form 10-K for the year ended December 31, 2009 (“Form 10-K”) and Schedule 14A filed on April 26, 2010 (“Schedule 14A”) contained in the Staff’s letter to Dr. Chang Ahn dated September 17, 2010.  The Company expects to file its response to the Staff’s comments on the Form 10-K and Schedule 14A on or before October 15, 2010.

The Company thanks you for your consideration of the requested extension and is available to answer any questions you may have.

Respectfully submitted,

/s/Hwan Kim

Hwan Kim