|MICHAEL D. HARRIS||DIRECT DIAL:|
|ALSO ADMITTED IN NEW YORK|
E-MAIL ADDRESS: firstname.lastname@example.org
May 11, 2020
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, DC 20549
Attention: Mr. Tim Buchmiller
|Re:||Cocrystal Pharma, Inc.|
|Registration Statement on Form S-3|
|Filed April 17, 2020|
|File No. 333-237738|
Dear Mr. Buchmiller:
Confirming our telephone conversation this afternoon with respect to the “futures” effect of Comment No. 4 in the Staff’s comment letter dated April 27, 2020, this letter confirms on behalf of our client, Cocrystal Pharma, Inc. (“Cocrystal”) that in future filings with the Commission on Form 10-K as well as any prospectus supplements or new registration statements on Form S-3 or S-1, Cocrystal will disclose the effect of the charter amendment on exclusive jurisdiction in the same manner as it did in Amendment No. 1 to Form S-3 filed on May 4, 2020.
If you have any questions, please contact the undersigned at (561) 644-2222 or at email@example.com.
NASON, YEAGER, GERSON,
HARRIS & FUMERO, P.A.
/s/ Michael D. Harris
|cc:||Dr. Gary Wilcox (via email)|
|Mr. James Martin|
3001 PGA BOULEVARD, SUITE 305
PALM BEACH GARDENS, FLORIDA 33410
TELEPHONE (561) 686-3307