Correspondence 0001493152-23-018936 from Cocrystal Pharma, Inc. (COCP)
Cocrystal Pharma, Inc.
Date: May 24, 2023 · CIK: 0001412486 · Accession: 0001493152-23-018936
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File numbers found in text: 333-271883
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CORRESP
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Cocrystal Pharma, Inc.
19805 North Creek Parkway
Bothell, Washington 98011
May 24, 2023
Via EDGAR
Division of
Corporation Finance
Securities and
Exchange Commission
100 F Street,
N.E.
Washington,
D. C. 20549
Attention: Ms.
Lauren Hamill
Re:
Cocrystal Pharma, Inc.
Registration Statement on Form S-3
File No. 333-271883
Dear Ms. Hamill:
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 4:30 p.m., Eastern Time on
Friday, May 26, 2023, or as soon thereafter as may be practicable.
If
you have any questions regarding this request, please contact Michael Harris, our legal counsel at (561) 644-2222.
Very truly yours,
/s/ James Martin
James Martin
Co-Chief Executive Officer
cc:
Michael D. Harris,
Esq.
Constantine
Christakis, Esq.