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UPLOAD Filing

Cocrystal Pharma, Inc.
Date: Sept. 24, 2025 · CIK: 0001412486 · Accession: 0000000000-25-010435

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File numbers found in text: 333-290407

Date
September 24, 2025
Author
Division of
Form
UPLOAD
Company
Cocrystal Pharma, Inc.

Letter

Re: Cocrystal Pharma, Inc. Registration Statement on Form S-1 Filed September 19, 2025 File No. 333-290407 Dear James Martin:

September 24, 2025

James Martin Co-Chief Executive Officer Cocrystal Pharma, Inc. 4400 Biscayne Boulevard Miami, FL 33137

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 Tim Buchmiller at 202-551-3635 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Michael D. Harris, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 24, 2025

James Martin
Co-Chief Executive Officer
Cocrystal Pharma, Inc.
4400 Biscayne Boulevard
Miami, FL 33137

 Re: Cocrystal Pharma, Inc.
 Registration Statement on Form S-1
 Filed September 19, 2025
 File No. 333-290407
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 Tim Buchmiller at 202-551-3635 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Michael D. Harris, Esq.
</TEXT>
</DOCUMENT>