SEC Comment Letter for KIORA PHARMACEUTICALS INC (KPRX) (CIK 0001372514) (KPRX) — Apr 3, 2018
KIORA PHARMACEUTICALS INC (KPRX) (CIK 0001372514)
Date: April 3, 2018 · CIK: 0001372514 · Accession: 0000000000-18-010011
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-223887
Letter
April 3, 2018 Stephen From Chief Executive Officer EyeGate Pharmaceuticals, Inc. 271 Waverley Oaks Road, Suite 108 Waltham, MA 02452 Re:EyeGate Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed March 23, 2018 File No. 333-223887 Dear Mr. From: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 General 1.We note your disclosure on the prospectus cover page that the public offering price per share and warrant will be determined between you and the placement agent at the time of pricing yet you state in the plan of distribution that the public offering price was negotiated between you and the investors in consultation with the placement agent. Please revise to clarify how the public offering price will be determined. 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.
FirstName LastNameStephen From Comapany NameEyeGate Pharmaceuticals, Inc. June 16, 2017 Page 2 FirstName LastName Stephen From EyeGate Pharmaceuticals, Inc. April 3, 2018 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Ada D. Sarmento at 202-551-3798 or Suzanne Hayes at 202-551-3675 with any questions. Division of Corporation Finance Office of Healthcare & Insurance cc: Robert A. Petitt, Esq.
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April 3, 2018
Stephen From
Chief Executive Officer
EyeGate Pharmaceuticals, Inc.
271 Waverley Oaks Road, Suite 108
Waltham, MA 02452
Re:EyeGate Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed March 23, 2018
File No. 333-223887
Dear Mr. From:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-1
General
1.We note your disclosure on the prospectus cover page that the public offering price per
share and warrant will be determined between you and the placement agent at the time of
pricing yet you state in the plan of distribution that the public offering price was
negotiated between you and the investors in consultation with the placement agent. Please
revise to clarify how the public offering price will be determined.
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.
FirstName LastNameStephen From
Comapany NameEyeGate Pharmaceuticals, Inc.
June 16, 2017 Page 2
FirstName LastName
Stephen From
EyeGate Pharmaceuticals, Inc.
April 3, 2018
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Ada D. Sarmento at 202-551-3798 or Suzanne Hayes at 202-551-3675
with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Robert A. Petitt, Esq.