Correspondence 0001493152-26-019607 from Cocrystal Pharma, Inc. (COCP)
Cocrystal Pharma, Inc.
Date: April 29, 2026 · CIK: 0001412486 · Accession: 0001493152-26-019607
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295279
Letter
Via EDGAR Division of Corporation Finance Securities and Exchange Commission Attention: Mr. Tim Buchmiller Re: Cocrystal Pharma, Inc. Registration Statement on Form S-3 File No. 333-295279
Dear Mr. Buchmiller:
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 1, 2026, 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
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CORRESP 1 filename1.htm Cocrystal Pharma, Inc. 19805 North Creek Parkway Bothell, Washington 98011 April 29, 2026 Via EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D. C. 20549 Attention: Mr. Tim Buchmiller Re: Cocrystal Pharma, Inc. Registration Statement on Form S-3 File No. 333-295279 Dear Mr. Buchmiller: 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 1, 2026, 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 and Chief Financial Officer cc: Michael D. Harris, Esq. Constantine Christakis, Esq.