SEC Comment Letter for Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — Aug 27, 2012
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: Aug. 27, 2012 · CIK: 0001412486 · Accession: 0000000000-12-046545
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-146182
Letter
August 27 , 201 2 Via E -mail Mr. Elliot Maza Chief Executive Officer and Chief Financial Officer BioZone Pharmaceuticals, Inc. 550 Sylvan Avenue, Suite 101 Englewood Cliffs, NJ 07632
Re: BioZone Pharmaceuticals, Inc. Item 4.02 of Form 8 -K Dated August 8 , 2012 Filed August 13 , 2012 File No. 333-146182
Dear Mr. Maza :
We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any per son under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 a nd all applicable rules require.
Sincerely,
/s/ Joel Parker
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August 27 , 201 2 Via E -mail Mr. Elliot Maza Chief Executive Officer and Chief Financial Officer BioZone Pharmaceuticals, Inc. 550 Sylvan Avenue, Suite 101 Englewood Cliffs, NJ 07632 Re: BioZone Pharmaceuticals, Inc. Item 4.02 of Form 8 -K Dated August 8 , 2012 Filed August 13 , 2012 File No. 333-146182 Dear Mr. Maza : We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any per son under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 a nd all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief