SEC Comment Letter 0000000000-24-004607 to Ocugen, Inc. (OCGN) (CIK 0001372299) (OCGN)
Ocugen, Inc. (OCGN) (CIK 0001372299)
Date: April 25, 2024 · CIK: 0001372299 · Accession: 0000000000-24-004607
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File numbers found in text: 333-278774
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United States securities and exchange commission logo
April 25, 2024
Shankar Musunuri
Chief Executive Officer
Ocugen, Inc.
11 Great Valley Parkway
Malvern, PA 19355
Re:Ocugen, Inc.
Registration Statement on Form S-3
Filed April 18, 2024
File No. 333-278774
Dear Shankar Musunuri:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jennifer Porter