Cocrystal Pharma, Inc.
19805 N. Creek Parkway
Bothell, WA 98011
(877) 262-7123
September 25, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street NE
Washington, D.C. 20549
| Re: | Cocrystal Pharma, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed September 19, 2025 | ||
| File No. 333-290407 |
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 on Form S-1 be accelerated so that it will become effective at 4:00 pm, Eastern Time on Thursday, September 25, 2025, or as soon thereafter as may be practicable.
Please direct any questions concerning this letter to Michael D. Harris, Esq. or Constantine Christakis, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company’s legal counsel, at 561-644-2222, mharris@nasonyeager.com or 561-302-6158, cchristakis@nasonyeager.com.
| Sincerely, | ||
| Cocrystal Pharma, Inc. | ||
| By: | /s/ James Martin | |
| James Martin, Co-Chief Executive Officer | ||
| cc: | Michael Harris, Esq. |
| Constantine Christakis, Esq. |