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UPLOAD Filing

KIORA PHARMACEUTICALS INC
Date: July 1, 2025 · CIK: 0001372514 · Accession: 0000000000-25-006943

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File numbers found in text: 001-36672

Date
July 1, 2025
Author
Finance
Form
UPLOAD
Company
KIORA PHARMACEUTICALS INC

Letter

Re: Kiora Pharmaceuticals, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 25, 2025 File No. 001-36672 Dear Melissa Tosca:

July 1, 2025

Melissa Tosca Chief Financial Officer Kiora Pharmaceuticals, Inc. 332 Encinitas Blvd., Suite 102 Encinitas, CA 92024

We have completed our review of your filing. 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.

Sincerely,
Division of Corporation
Finance
Office of Life Sciences

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 1, 2025

Melissa Tosca
Chief Financial Officer
Kiora Pharmaceuticals, Inc.
332 Encinitas Blvd., Suite 102
Encinitas, CA 92024

 Re: Kiora Pharmaceuticals, Inc.
 Form 10-K for the fiscal year ended December 31, 2024
 Filed March 25, 2025
 File No. 001-36672
Dear Melissa Tosca:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of Corporation
Finance
 Office of Life Sciences
</TEXT>
</DOCUMENT>