SEC Comment Letter 0000000000-23-005379 to Cocrystal Pharma, Inc. (COCP)
Cocrystal Pharma, Inc.
Date: May 19, 2023 · CIK: 0001412486 · Accession: 0000000000-23-005379
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271883
Letter
United States securities and exchange commission logo May 19, 2023 James Martin Co-Chief Executive Officer Cocrystal Pharma, Inc. 19805 N. Creek Parkway Bothell, WA 98011 Re:Cocrystal Pharma, Inc. Registration Statement on Form S-3 Filed May 12, 2023 File No. 333-271883 Dear James Martin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael Harris
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United States securities and exchange commission logo
May 19, 2023
James Martin
Co-Chief Executive Officer
Cocrystal Pharma, Inc.
19805 N. Creek Parkway
Bothell, WA 98011
Re:Cocrystal Pharma, Inc.
Registration Statement on Form S-3
Filed May 12, 2023
File No. 333-271883
Dear James Martin:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Michael Harris