Correspondence 0001104659-23-017632 from KIORA PHARMACEUTICALS INC (KPRX)
KIORA PHARMACEUTICALS INC
Date: Feb. 9, 2023 · CIK: 0001372514 · Accession: 0001104659-23-017632
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269570
Letter
Re: Kiora Pharmaceuticals, Inc. (the “Company”)
Kiora Pharmaceuticals, Inc.
Encinitas Boulevard, Suite 102
Encinitas, California 92024
February 9, 2023
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549
Registration Statement on Form S-1
File No. 333-269570
Request for Acceleration
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the Registration Statement on Form S-1 (File No. 333-269570) (the “Registration Statement”) of the Company. The Company respectfully requests that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on February 13, 2023, or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Robert A. Petitt of Burns & Levinson LLP at (617) 345-3361 and that such effectiveness also be confirmed in writing.
If you have any further questions or comments, or if you require any additional information, please contact the undersigned by telephone at (781) 788-8869 or our attorney, Robert A. Petitt at the number above. Thank you for your assistance.
Very truly yours,
Kiora Pharmaceuticals, Inc.
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Kiora
Pharmaceuticals, Inc.
332
Encinitas Boulevard, Suite 102
Encinitas,
California 92024
February 9, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re:
Kiora Pharmaceuticals, Inc. (the “Company”)
Registration Statement on Form S-1
File No. 333-269570
Request
for Acceleration
Ladies and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests acceleration by the Securities
and Exchange Commission (the “Commission”) of the effective date of the Registration Statement on Form S-1 (File No.
333-269570) (the “Registration Statement”) of the Company. The Company respectfully requests that the Registration
Statement become effective as of 4:30 p.m., Washington, D.C. time, on February 13, 2023, or as soon as practicable thereafter.
The
Company respectfully requests that it be notified of such effectiveness by a telephone call to Robert A. Petitt of Burns & Levinson
LLP at (617) 345-3361 and that such effectiveness also be confirmed in writing.
If
you have any further questions or comments, or if you require any additional information, please contact the undersigned by telephone
at (781) 788-8869 or our attorney, Robert A. Petitt at the number above. Thank you for your assistance.
Very truly yours,
Kiora Pharmaceuticals, Inc.
By:
/s/ Brian M. Strem, Ph.D.
Name:
Brian M. Strem, Ph.D.
Title:
President and Chief Executive Officer
cc: Robert
A. Petitt, Esq., Burns & Levinson LLP