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UPLOAD Filing

Cocrystal Pharma, Inc.
Date: Aug. 28, 2025 · CIK: 0001412486 · Accession: 0000000000-25-009282

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-38418

Date
August 28, 2025
Author
Finance
Form
UPLOAD
Company
Cocrystal Pharma, Inc.

Letter

Re: Cocrystal Pharma, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 31, 2025 File No. 001-38418 Dear James Martin:

August 28, 2025

James Martin Co-Chief Executive Officer and CFO Cocrystal Pharma, Inc. 19805 North Creek Parkway Bothell, WA 98011

We have completed our review of your filing. 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.

Sincerely,
Division of Corporation
Finance
Office of Life Sciences

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 28, 2025

James Martin
Co-Chief Executive Officer and CFO
Cocrystal Pharma, Inc.
19805 North Creek Parkway
Bothell, WA 98011

 Re: Cocrystal Pharma, Inc.
 Form 10-K for the fiscal year ended December 31, 2024
 Filed March 31, 2025
 File No. 001-38418
Dear James Martin:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of Corporation
Finance
 Office of Life Sciences
</TEXT>
</DOCUMENT>