| MICHAEL D. HARRIS | DIRECT DIAL: | |
| (561) 471-3507 | ||
| ALSO ADMITTED IN NEW YORK | E-MAIL ADDRESS: mharris@nasonyeager.com |
May 11, 2020
VIA EDGAR
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 mharris@nasonyeager.com.
Sincerely yours,
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