SEC Comment Letter 0000000000-23-011155 to Ocugen, Inc. (OCGN) (CIK 0001372299) (OCGN)
Ocugen, Inc. (OCGN) (CIK 0001372299)
Date: Oct. 12, 2023 · CIK: 0001372299 · Accession: 0000000000-23-011155
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File numbers found in text: 001-36751
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United States securities and exchange commission logo
October 12, 2023
Shankar Musunuri
Chief Executive Officer
Ocugen, Inc.
11 Great Valley Parkway
Malvern, Pa 19355
Re:Ocugen, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 28, 2023
File No. 001-36751
Dear Shankar Musunuri:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences