Washington, D.C. 20549




FORM 12b-25








19188J 300


(Check one):      

[X] Form 10-K      [  ] Form 20-F      [  ] Form 11-K      [  ] Form 10-Q

[  ] Form 10-D       [  ] Form N-SAR       [  ] Form N-CSR

    For Period Ended: December 31, 2017
    [  ] Transition Report on Form 10-K
    [  ] Transition Report on Form 20-F
    [  ] Transition Report on Form 11-K
    [  ] Transition Report on Form 10-Q
    [  ] Transition Report on Form N-SAR
    For the Transition Period Ended:


Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.


If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:




Cocrystal Pharma, Inc.

Full Name of Registrant


1860 Montreal Rd.

Address of Principal Executive Office (Street and Number)


Tucker, GA 30084

City, State and Zip Code







PART II — RULES 12b-25(b) AND (c)


If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)



The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;

[X] (b)  

The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and

  (c)   The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.






State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q, N-SAR or the transition report portion thereof could not be filed within the prescribed time period.


We have been advised by our auditors that they are nearly complete with their internal processes, but require a little more time to complete the audit. We have been further advised by the auditors that they expect to complete the audit this week, which will permit the 10-K to be filed this week well prior to the 15 day deadline.


Part IV - Other Information


  1. Name and telephone number of person to contact in regard to this notification
    Michael D. Harris   (561)   471-3507
    (Name)   (Area Code)  

(Telephone Number)

  2. Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).
    Yes [X]   No [  ]        
  3. Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?
    Yes [X]   No [  ]        
    If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.


In 2017, we reduced our net loss to $613,000 after applying an income tax benefit and reduced our loss from operations to $8.3 million. In 2016, our net loss was $75 million and our loss from operations was $106 million. The primary differences were a reduction in G&A to $2.4 million from $4.1 million in 2016 and in 2017 we did not suffer any impairment of our in process research and development while in 2016 we incurred a $92 million impairment charge.





Cocrystal Pharma , Inc.

(Name of Registrant as Specified in Charter)


Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.


Date: March 19, 2018 By: /s/ James Martin
    James Martin
  Title: Chief Financial Officer