COCRYSTAL PHARMA, INC.
19805 N. CREEK PARKWAY
BOTHELL, WA 98011
May 20, 2019
Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549
| Re: | Cocrystal Pharma, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-231022 |
Ladies and Gentlemen:
In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Cocrystal Pharma, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00 AM on May 22, 2019, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact Brian Bernstein, our legal counsel at (561) 471-3516.
| Very truly yours, | |
| /s/ James Martin | |
| James Martin | |
| Chief Financial Officer |
cc:
Brian S. Bernstein, Esq.
Michael D. Harris, Esq.