SEC Comment Letter 0000000000-23-001364 to KIORA PHARMACEUTICALS INC (KPRX)
KIORA PHARMACEUTICALS INC
Date: Feb. 9, 2023 · CIK: 0001372514 · Accession: 0000000000-23-001364
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269570
Letter
United States securities and exchange commission logo February 9, 2023 Brian Strem Chief Executive Officer KIORA PHARMACEUTICALS INC 332 Encinitas Boulevard, Suite 102 Encinitas, CA 92024 Re:KIORA PHARMACEUTICALS INC Registration Statement on Form S-1 Filed February 3, 2023 File No. 333-269570 Dear Brian 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert Petitt
Show Raw Text
United States securities and exchange commission logo
February 9, 2023
Brian Strem
Chief Executive Officer
KIORA PHARMACEUTICALS INC
332 Encinitas Boulevard, Suite 102
Encinitas, CA 92024
Re:KIORA PHARMACEUTICALS INC
Registration Statement on Form S-1
Filed February 3, 2023
File No. 333-269570
Dear Brian 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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Robert Petitt