# EDGAR Filing Document

**Accession Number:** 0001372514
**File Stem:** 0000000000-23-001364
**Filing Date:** 2023-2
**Character Count:** 3370
**Document Hash:** 6e906f7117be81ffb5089a44452e13e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001364.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0000000000-23-001364

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230209

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KIORA PHARMACEUTICALS INC
- **CENTRAL INDEX KEY:** 0001372514
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 332 ENCINITAS BOULEVARD
- **STREET 2:** SUITE 102
- **CITY:** ENCINITAS
- **STATE:** CA
- **ZIP:** 92024
- **BUSINESS PHONE:** 781-788-8869

**MAIL ADDRESS:**
- **STREET 1:** 332 ENCINITAS BOULEVARD
- **STREET 2:** SUITE 102
- **CITY:** ENCINITAS
- **STATE:** CA
- **ZIP:** 92024

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EYEGATE PHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 20060811

## Text-Extract

```

United States securities and exchange commission logo

                          February 9, 2023

       Brian Strem
       Chief Executive Officer
       KIORA PHARMACEUTICALS INC
       332 Encinitas Boulevard, Suite 102
       Encinitas, CA 92024

                                                        Re: KIORA
PHARMACEUTICALS INC
                                                            Registration
Statement on Form S-1
                                                            Filed February 3,
2023
                                                            File No. 333-269570

       Dear Brian Strem:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Lauren
Hamill at 303-844-1008 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Robert Petitt

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 9, 2023

Brian Strem
Chief Executive Officer
KIORA PHARMACEUTICALS INC
332 Encinitas Boulevard, Suite 102
Encinitas, CA 92024

Re: KIORA PHARMACEUTICALS INC
Registration Statement on Form S-1
Filed February 3, 2023
File No. 333-269570

Dear Brian Strem:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Lauren Hamill at 303-844-1008 with any questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Robert Petitt