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
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CORRESP 1 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.