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SEC Company Response from Opus Genetics, Inc. (IRD) (CIK 0001228627) (IRD) — Nov 24, 2010

Opus Genetics, Inc. (IRD) (CIK 0001228627)
Date: Nov. 24, 2010 · CIK: 0001228627 · Accession: 0001140361-10-047167

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File numbers found in text: 001-34079

Referenced dates: October 15, 2010, September 17, 2010

Date
November 24, 2010
Author
/s/Hwan Kim
Form
CORRESP
Company
Opus Genetics, Inc. (IRD) (CIK 0001228627)

Letter

Division of Corporation Finance 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 oral comments received on November 11, 2010 regarding Question 5 of the Staff’s letter to Dr. Chang Ahn dated September 17, 2010 and the Company’s response letter dated October 15, 2010. The Company expects to file its response to the Staff’s oral comments on or before December 3, 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
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    formcorresp.htm

2550 M Street NW

Washington DC 20037

(202) 457-6315

 _____________

 Facsimile (202) 457-6315

November 24, 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 oral comments received on November 11, 2010 regarding Question 5 of the Staff’s letter to Dr. Chang Ahn dated September 17, 2010 and the Company’s response letter dated October 15, 2010.  The Company expects to file its response to the Staff’s oral comments on or before December 3, 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