SEC Comment Letter 0000000000-22-013880 to KIORA PHARMACEUTICALS INC (KPRX)
KIORA PHARMACEUTICALS INC
Date: Dec. 23, 2022 · CIK: 0001372514 · Accession: 0000000000-22-013880
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268940
Letter
United States securities and exchange commission logo December 23, 2022 Brian M. Strem, Ph.D. Chief Executive Officer Kiora Pharmaceuticals, Inc. 1371 East 2100 South, Suite 200 Salt Lake City, UT 84105 Re:Kiora Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed December 22, 2022 File No. 333-268940 Dear Brian M. Strem: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert A. Petitt, Esq.
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United States securities and exchange commission logo
December 23, 2022
Brian M. Strem, Ph.D.
Chief Executive Officer
Kiora Pharmaceuticals, Inc.
1371 East 2100 South, Suite 200
Salt Lake City, UT 84105
Re:Kiora Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed December 22, 2022
File No. 333-268940
Dear Brian M. Strem:
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 Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Robert A. Petitt, Esq.