SEC Company Response from Opus Genetics, Inc. (IRD) (CIK 0001228627) (IRD) — Jan 6, 2011
Opus Genetics, Inc. (IRD) (CIK 0001228627)
Date: Jan. 6, 2011 · CIK: 0001228627 · Accession: 0001140361-11-001676
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34079
Referenced dates: December 21, 2010
Letter
Division of Corporation Finance Rexahn Pharmaceuticals, Inc. Form 10-K for the year ended December 31, 2009 Filed March 31, 2010 File No. 001-34079
Dear Mr. Brunhofer:
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”) contained in the Staff’s letter to Tae Heum Jeong dated December 21, 2010. The Company expects to file its response to the Staff’s comments on the Form 10-K on or before January 21, 2011.
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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2550 M Street NW
Washington DC 20037
(202) 457-6000
Facsimile (202) 457-6315
January 6, 2011
Hwan Kim
202-457-8025
HKim@pattonboggs.com
Mr. Mark Brunhofer
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
Filed March 31, 2010
File No. 001-34079
Dear Mr. Brunhofer:
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”) contained in the Staff’s letter to Tae Heum Jeong dated December 21, 2010. The Company expects to file its response to the Staff’s comments on the Form 10-K on or before January 21, 2011.
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