SEC Comment Letter for Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — Feb 14, 2013
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: Feb. 14, 2013 · CIK: 0001412486 · Accession: 0000000000-13-008768
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-146182
Letter
Re: Biozone Pharmaceuticals, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed April 16, 2012 File No. 333-146182
February 14 , 2013
Via E -mail Mr. Elliot Maza Chief Executive Officer Biozone Pharmaceuticals, Inc. 550 Sylvan Avenue Suite 101 Englewood Cliffs, NJ 07632
We have completed 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 respe ct to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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February 14 , 2013 Via E -mail Mr. Elliot Maza Chief Executive Officer Biozone Pharmaceuticals, Inc. 550 Sylvan Avenue Suite 101 Englewood Cliffs, NJ 07632 Re: Biozone Pharmaceuticals, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed April 16, 2012 File No. 333-146182 We have completed 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 respe ct to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief