SEC Comment Letter 0000000000-24-002419 to KIORA PHARMACEUTICALS INC (KPRX)

KIORA PHARMACEUTICALS INC
Date: March 4, 2024 · CIK: 0001372514 · Accession: 0000000000-24-002419

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File numbers found in text: 333-277460

Date

March 4, 2024

Author

Jessica Dickerson

Form

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KIORA PHARMACEUTICALS INC

Letter

United States securities and exchange commission logo March 4, 2024 Brian Strem, Ph.D. Chief Executive Officer Kiora Pharmaceuticals, Inc. 332 Encinitas Boulevard, Suite 102 Encinitas, CA 92024 Re:Kiora Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed February 28, 2024 File No. 333-277460 Dear Brian Strem: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, it does not appear that financial statements complying with the updating requirements of Rule 8-08 of Regulation S-X are presented in your registration statement. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Jessica Dickerson at 202-551-8013 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
March 4, 2024
Brian Strem, Ph.D.
Chief Executive Officer
Kiora Pharmaceuticals, Inc.
332 Encinitas Boulevard, Suite 102
Encinitas, CA 92024
Re:Kiora Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed February 28, 2024
File No. 333-277460
Dear Brian Strem:
            Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically, it does not appear
that financial statements complying with the updating requirements of Rule 8-08 of Regulation
S-X are presented in your registration statement.
            We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
            Please contact Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Robert A. Petitt, Esq.

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