SEC Comment Letter 0000000000-26-004357 to Cocrystal Pharma, Inc. (COCP)
Cocrystal Pharma, Inc.
Date: April 28, 2026 · CIK: 0001412486 · Accession: 0000000000-26-004357
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295279
Letter
April 28, 2026 James Martin Co-Chief Executive Officer Cocrystal Pharma, Inc. 4400 Biscayne Boulevard Miami, FL 33137 Re: Cocrystal Pharma, Inc. Registration Statement on Form S-3 Filed April 23, 2026 File No. 333-295279 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.
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April 28, 2026 James Martin Co-Chief Executive Officer Cocrystal Pharma, Inc. 4400 Biscayne Boulevard Miami, FL 33137 Re: Cocrystal Pharma, Inc. Registration Statement on Form S-3 Filed April 23, 2026 File No. 333-295279 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.