SEC Company Response from Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — May 20, 2019
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: May 20, 2019 · CIK: 0001412486 · Accession: 0001493152-19-007813
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File numbers found in text: 333-231022
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CORRESP
1
filename1.htm
COCRYSTAL
PHARMA, INC.
19805
N. CREEK PARKWAY
BOTHELL,
WA 98011
May
20, 2019
Via
EDGAR
Division
of Corporation Finance
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
D. C. 20549
Re:
Cocrystal
Pharma, Inc.
Registration
Statement on Form S-3
File
No. 333-231022
Ladies
and Gentlemen:
In
accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Cocrystal Pharma, Inc. is hereby requesting that
the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00
AM on May 22, 2019, or as soon thereafter as is practicable.
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.