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SEC Company Response from Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — Sep 21, 2012

Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: Sept. 21, 2012 · CIK: 0001412486 · Accession: 0001521536-12-000957

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File numbers found in text: 333-176951

Referenced dates: July 25, 2012

Date
September 21, 2012
Author
/s/ Elliot Maza
Form
CORRESP
Company
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Re: Biozone Pharmaceuticals, Inc. (the “Company”) Amendment No. 2 to Registration Statement on Form S-1 Filed July 2, 2012 File No. 333-176951

Dear Sir/Madam,

The Company hereby respectfully requests an extension to respond to the comment letter dated July 25, 2012 relating to the above-referenced filing and the Company intends to submit a response by September 28, 2012.

Very Truly Yours,
/s/ Elliot Maza

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CORRESP
1
filename1.htm

    Unassociated Document

BIOZONE PHARMACEUTICALS, INC.

 550 Sylvan Avenue, Suite 101

Engelwood Cliffs, NJ 07632

September 21, 2012

BY EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:

Jennifer Riegel
Jeffrey P. Riedler

Re:

Biozone Pharmaceuticals, Inc. (the “Company”)
Amendment No. 2 to Registration Statement on Form S-1

Filed July 2, 2012

File No. 333-176951

Dear Sir/Madam,

The Company hereby respectfully requests an extension to respond to the comment letter dated July 25, 2012 relating to the above-referenced filing and the Company intends to submit a response by September 28, 2012.

Very Truly Yours,

/s/ Elliot Maza

Elliot Maza

Chief Executive Officer and Chief Financial Officer