SEC Company Response from Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — Oct 5, 2017
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: Oct. 5, 2017 · CIK: 0001412486 · Accession: 0001493152-17-011321
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File numbers found in text: 333-220632
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CORRESP
1
filename1.htm
Cocrystal
Pharma, Inc.
1860
Montreal Road
Tucker,
Georgia 30084
October
5, 2017
Via
EDGAR
Division
of Corporation Finance
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
D. C. 20549
Attention:
Ms. Ada Sarmento
Re:
Registration
Statement on Form S-3;
File
No. 333-220632
Dear
Ms. Sarmento:
In
accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Cocrystal Pharma, Inc. (the “Company”)
is hereby requesting that the Company’s Registration Statement on Form S-3 (File No. 333-220632)
filed on September 26, 2017 be made effective on October 9, 2017 at 4:00 p.m., or as soon
thereafter as may be practicable.
The
Company acknowledges that:
●
should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
●
the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
●
the
Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.
If
you have any questions regarding this request, please contact Brian Bernstein, our legal counsel at (561) 471-3516.
Very
truly yours,
/s/
James Martin
James
Martin
Chief
Financial Officer
cc:
Brian
S. Bernstein, Esq.
Michael
D. Harris, Esq.