Cocrystal Pharma, Inc.
9805 North Creek Parkway
Bothell, Washington
May 12, 2020
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. 333-237738 |
Dear Mr. Buchmiller:
In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Cocrystal Pharma, Inc. (the “Company”) is hereby requesting that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m. on May 13, 2020, 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 | |
| Chief Financial Officer |
cc:
Michael D. Harris, Esq.
Constantine Christakis, Esq.
