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Correspondence 0001140361-25-012884 from Opus Genetics, Inc. (IRD)

Opus Genetics, Inc.
Date: April 8, 2025 · CIK: 0001228627 · Accession: 0001140361-25-012884

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File numbers found in text: 333-285038

Date
April 8, 2025
Author
/s/ Andrea Reed
Form
CORRESP
Company
Opus Genetics, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Life Sciences Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7010 Attn: Joshua Gorsky; Joe McCann Opus Genetics, Inc. Registration Statement on Form S-3 File No. 333-285038

Re:

Dear Messrs. Gorsky and McCann,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Opus Genetics, Inc. (the “Company”) hereby respectfully requests acceleration of effectiveness of its Registration Statement on Form S-3, as amended (File No. 333-285038) (the “Registration Statement”), so that it will be declared effective on April 10, 2025, or as promptly as practicable.

Please contact me, as an attorney with the Company’s outside legal counsel, Sidley Austin LLP, via telephone at (312) 853-7881 with any questions regarding the foregoing.

Sincerely,
/s/ Andrea Reed

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CORRESP
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 filename1.htm

 SIDLEY AUSTIN LLP
 ONE SOUTH DEARBORN STREET
 CHICAGO, IL 60603
 +1 312 853 7000
 +1 312 853 7036 FAX
 AMERICA • ASIA PACIFIC • EUROPE

 +1 312 853 7881
 ANDREA.REED@SIDLEY.COM

 April 8, 2025

 VIA EDGAR

 Division of Corporation Finance
 Office of Life Sciences
 Securities and Exchange Commission
 100 F Street, N.E.
 Washington, D.C. 20549-7010
 Attn: Joshua Gorsky; Joe McCann

 Re:

 Opus Genetics, Inc.
 Registration Statement on Form S-3
 File No. 333-285038

 Dear Messrs. Gorsky and McCann,

 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Opus Genetics, Inc. (the “Company”) hereby respectfully requests acceleration of effectiveness of its Registration Statement on Form S-3, as amended
 (File No. 333-285038) (the “Registration Statement”), so that it will be declared effective on April 10, 2025, or as promptly as practicable.

 Please contact me, as an attorney with the Company’s outside legal counsel, Sidley Austin LLP, via telephone at (312) 853-7881 with any questions regarding the foregoing.

 Sincerely,

 /s/ Andrea Reed

 Andrea Reed

 cc: George Magrath, Chief Executive Officer, Opus Genetics, Inc.