SEC Comment Letter for Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — Jun 2, 2015
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: June 2, 2015 · CIK: 0001412486 · Accession: 0000000000-15-029318
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File numbers found in text: 000-55158
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June 2 , 2015 Via E-Mail Gerald McGuire Chief Financial Officer Cocrystal Pharma, Inc. 19805 North Creek Parkway Bothell, Washington 98011 Re: Cocrystal Pharma, Inc. Preliminary Proxy Statement on Schedule 14A Filed May 20 , 2015 File No. 000-55158 Dear Mr. McGuire : We have comple ted 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 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 United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel Greenspan for Jeffrey P. Riedler Assista nt Director cc: Via E -Mail Michael D. Harris, Esq. Nason, Yeager, Gerson, White & Lioce, P.A.