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SEC Company Response from KIORA PHARMACEUTICALS INC (KPRX) (CIK 0001372514) (KPRX) — May 4, 2016

KIORA PHARMACEUTICALS INC (KPRX) (CIK 0001372514)
Date: May 4, 2016 · CIK: 0001372514 · Accession: 0001144204-16-098973

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File numbers found in text: 333-210557

Date
May 4, 2016
Author
Not clearly detected
Form
CORRESP
Company
KIORA PHARMACEUTICALS INC (KPRX) (CIK 0001372514)

Letter

EyeGate Pharmaceuticals, Inc.

271 Waverley Oaks Road, Suite 108

Waltham, Massachusetts 02452

May 4, 2016

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: EyeGate Pharmaceuticals, Inc. (the “Company”)

Registration Statement on Form S-3

File No. 333-210557

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-3 (File No. 333-210557) (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 May 6, 2016, or as soon as practicable thereafter.

The Company hereby acknowledges that:

· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

United States Securities and Exchange Commission

Division of Corporation Finance

May 4, 2016

Page 2

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,
EyeGate Pharmaceuticals, Inc.

Show Raw Text
CORRESP
1
filename1.htm

EyeGate Pharmaceuticals, Inc.

271 Waverley Oaks Road, Suite 108

Waltham, Massachusetts 02452

        May 4, 2016

        VIA EDGAR

        United States Securities and Exchange Commission

        Division of Corporation Finance

        100 F. Street, N.E.

        Washington, D.C. 20549

 Re: EyeGate Pharmaceuticals, Inc. (the “Company”)

Registration Statement on Form S-3

File No. 333-210557

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-3 (File No. 333-210557) (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 May 6, 2016, or as soon as practicable thereafter.

The Company hereby acknowledges that:

 · should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;

 · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 · the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

    1

United States Securities and Exchange Commission

Division of Corporation Finance

May 4, 2016

Page 2

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,

        EyeGate Pharmaceuticals, Inc.

        By: /s/ Stephen From

        Name:  Stephen From

        Title:    President and Chief Executive Officer

 cc: Robert A. Petitt, Esq., Burns & Levinson LLP