SEC Comment Letter 0000000000-26-005167 to KIORA PHARMACEUTICALS INC (KPRX)
KIORA PHARMACEUTICALS INC
Date: May 20, 2026 · CIK: 0001372514 · Accession: 0000000000-26-005167
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295994
Letter
May 20, 2026 Brian M. Strem, Ph.D. Chief Executive Officer Kiora Pharmaceuticals, Inc. 169 Saxony Rd., Suite 212 Encinitas, CA 92024 Re: Kiora Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed May 18, 2026 File No. 333-295994 Dear Brian M. Strem Ph.D.: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert A. Petitt, Esq.
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May 20, 2026 Brian M. Strem, Ph.D. Chief Executive Officer Kiora Pharmaceuticals, Inc. 169 Saxony Rd., Suite 212 Encinitas, CA 92024 Re: Kiora Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed May 18, 2026 File No. 333-295994 Dear Brian M. Strem Ph.D.: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert A. Petitt, Esq.