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SEC Company Response from Cocrystal Pharma, Inc. (COCP) (CIK 0001412486) (COCP) — Feb 13, 2013

Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)
Date: Feb. 13, 2013 · CIK: 0001412486 · Accession: 0001521536-13-000128

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File numbers found in text: 333-176951

Date
February 14, 2013
Author
Elliot Maza
Form
CORRESP
Company
Cocrystal Pharma, Inc. (COCP) (CIK 0001412486)

Letter

BioZone Pharmaceuticals, Inc.

550 Sylvan Avenue, Suite 101

Englewood Cliffs, NJ 07632

February 13, 2013

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jennifer Riegel

Jeffery P. Riedler

Re: BioZone Pharmaceuticals, Inc.

Registration Statement on Form S-1

File No. 333-176951

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), BioZone Pharmaceuticals, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:30 pm., Washington D.C. time, on February 14, 2013, or as soon thereafter as possible. The Company acknowledges that: 1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; 2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and 3) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

BIOZONE PHARMACEUTICALS, INC.

By: /s/ Elliot Maza

Name: Elliot Maza

Title: Chief Executive Officer

Show Raw Text
CORRESP
1
filename1.htm

BioZone
Pharmaceuticals, Inc.

550 Sylvan Avenue, Suite 101

Englewood Cliffs, NJ 07632

February
13, 2013

VIA
EDGAR

United
States Securities and Exchange Commission

100 F
Street, N.E.

Washington, D.C. 20549

Attention:      Jennifer Riegel

Jeffery P. Riedler

	Re:	BioZone Pharmaceuticals, Inc.

		Registration Statement on Form S-1

		File No. 333-176951

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), BioZone
Pharmaceuticals, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred
to above be accelerated so that it will become effective at 5:30 pm., Washington D.C. time, on February 14, 2013, or as soon thereafter
as possible. The Company acknowledges that: 1) should the Commission or the staff, acting pursuant to delegated authority, declare
the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; 2) the action of
the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company
from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and 3) the Company may not assert the
declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

BIOZONE
PHARMACEUTICALS, INC.

By:
/s/ Elliot Maza

Name:
Elliot Maza

Title:
Chief Executive Officer