# EDGAR Filing Document

**Accession Number:** 0001228627
**File Stem:** 0001140361-26-015777
**Filing Date:** 2026-4
**Character Count:** 2891
**Document Hash:** 55dd56e0ef3ffa28ac39bdf896e6219b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-015777.hdr.sgml**: 20260520

**ACCESSION NUMBER**: 0001140361-26-015777

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260421

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Opus Genetics, Inc.
- **CENTRAL INDEX KEY:** 0001228627
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 113516358
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 8 DAVIS DRIVE
- **STREET 2:** SUITE 220
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27713
- **BUSINESS PHONE:** 248-681-9815

**MAIL ADDRESS:**
- **STREET 1:** 8 DAVIS DRIVE
- **STREET 2:** SUITE 220
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27713

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ocuphire Pharma, Inc.
- **DATE OF NAME CHANGE:** 20201109

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** REXAHN PHARMACEUTICALS, INC.
- **DATE OF NAME CHANGE:** 20050516

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CORPORATE ROAD SHOW DOT COM INC
- **DATE OF NAME CHANGE:** 20030423

April 21, 2026

<u>Via EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Jessica Dickerson

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| | | |
|:---|:---|:---|
| Re: | Opus Genetics, Inc.<br> Registration Statement on Form S-3<br> File No. 333-294295 | Opus Genetics, Inc.<br> Registration Statement on Form S-3<br> File No. 333-294295 |
|  | **Acceleration Request** | **Acceleration Request** |
|  |  | **Requested Date: April 22, 2026** |
|  |  | **Requested Time: 4:00 P.M., Eastern Time** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Opus Genetics, Inc. (the "***Company***") hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (as amended, the "***Registration Statement***"), be accelerated so that the Registration Statement will become effective at 4:00 P.M., Eastern Time, on April 22, 2026, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

Please contact Nick DeAngelis of Sidley Austin LLP at (214) 969-3563 with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.

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| |
|:---|
| Very truly yours, |
| /s/ Dr. George Magrath |
| Dr. George Magrath |
| Chief Executive Officer |
| Opus Genetics, Inc. |

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cc: Robert Gagnon, Opus Genetics, Inc. Asher Rubin, Sidley Austin LLP Istvan A. Hajdu, Sidley Austin LLP Nick DeAngelis, Sidley Austin LLP

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