SEC Company Response from Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — Jan 9, 2013
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: Jan. 9, 2013 · CIK: 0001412486 · Accession: 0001521536-13-000013
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-146182, 333-176951
Referenced dates: December 11, 2012
Letter
January 8, 2013
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Rose Zukin
Jennifer Riegel
Jeffrey P. Riedler
Re: Biozone Pharmaceuticals, Inc.
Amendment No. 4 to Registration Statement on Form S-1
Filed November 29, 2012
File No. 333-176951
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed April 16, 2012
File No. 333-146182
Form 10-Q/A for the Quarterly Period Ended June 30, 2012
Filed September 28, 2012
File No. 333-146182
Ladies and Gentlemen:
BioZone Pharmaceuticals, Inc. (the “Company”) is in receipt the comments of the Staff (the “Staff”) as set forth in its letter dated December 11, 2012 (the “Comment Letter”) relating to the above referenced files. In order to respond to the Comment Letter, the Company intends to address the Staff’s comments by filing a correspondence and Amendment No. 5 to the above referenced Registration Statement on Form S-1 by January 14, 2013. Furthermore, the Company intends to amend, as necessary, its above referenced Form 10-K and Form 10-Q as soon as all accounting treatment and comments by the Staff are settled and corresponding amendments can be appropriately made to those filings.
Please do not hesitate to contact the undersigned at 201-608-5101 if you have any questions or comments. Thank you.
Very truly yours,
/s/ Elliot Maza
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CORRESP 1 filename1.htm January 8, 2013 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Rose Zukin Jennifer Riegel Jeffrey P. Riedler Re: Biozone Pharmaceuticals, Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed November 29, 2012 File No. 333-176951 Form 10-K for the Fiscal Year Ended December 31, 2011 Filed April 16, 2012 File No. 333-146182 Form 10-Q/A for the Quarterly Period Ended June 30, 2012 Filed September 28, 2012 File No. 333-146182 Ladies and Gentlemen: BioZone Pharmaceuticals, Inc. (the “Company”) is in receipt the comments of the Staff (the “Staff”) as set forth in its letter dated December 11, 2012 (the “Comment Letter”) relating to the above referenced files. In order to respond to the Comment Letter, the Company intends to address the Staff’s comments by filing a correspondence and Amendment No. 5 to the above referenced Registration Statement on Form S-1 by January 14, 2013. Furthermore, the Company intends to amend, as necessary, its above referenced Form 10-K and Form 10-Q as soon as all accounting treatment and comments by the Staff are settled and corresponding amendments can be appropriately made to those filings. Please do not hesitate to contact the undersigned at 201-608-5101 if you have any questions or comments. Thank you. Very truly yours, /s/ Elliot Maza Elliot Maza Cc: Harvey Kesner, Esq. Sichenzia Ross Friedman Ference LLP