CORRESP Filing
Cocrystal Pharma, Inc.
Date: Sept. 25, 2025 · CIK: 0001412486 · Accession: 0001493152-25-014873
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290407
Letter
Cocrystal Pharma, Inc.
N. Creek Parkway
Bothell, WA 98011
(877) 262-7123
September 25, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
F Street NE
Washington, D.C. 20549
Re: Cocrystal Pharma, Inc.
Registration Statement on Form S-1
Filed September 19, 2025
File No. 333-290407
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 on Form S-1 be accelerated so that it will become effective at 4:00 pm, Eastern Time on Thursday, September 25, 2025, or as soon thereafter as may be practicable.
Please direct any questions concerning this letter to Michael D. Harris, Esq. or Constantine Christakis, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company's legal counsel, at 561-644-2222, mharris@nasonyeager.com or 561-302-6158, cchristakis@nasonyeager.com.
Sincerely,
Cocrystal
Pharma, Inc.
Show Raw Text
CORRESP 1 filename1.htm Cocrystal Pharma, Inc. 19805 N. Creek Parkway Bothell, WA 98011 (877) 262-7123 September 25, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street NE Washington, D.C. 20549 Re: Cocrystal Pharma, Inc. Registration Statement on Form S-1 Filed September 19, 2025 File No. 333-290407 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 on Form S-1 be accelerated so that it will become effective at 4:00 pm, Eastern Time on Thursday, September 25, 2025, or as soon thereafter as may be practicable. Please direct any questions concerning this letter to Michael D. Harris, Esq. or Constantine Christakis, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company's legal counsel, at 561-644-2222, mharris@nasonyeager.com or 561-302-6158, cchristakis@nasonyeager.com. Sincerely, Cocrystal Pharma, Inc. By: /s/ James Martin James Martin, Co-Chief Executive Officer cc: Michael Harris, Esq. Constantine Christakis, Esq.