# EDGAR Filing Document

**Accession Number:** 0001412486
**File Stem:** 0001493152-26-019607
**Filing Date:** 2026-4
**Character Count:** 2140
**Document Hash:** ca755aaa5be78e74f316040bfb953965
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-019607.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0001493152-26-019607

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260429

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cocrystal Pharma, Inc.
- **CENTRAL INDEX KEY:** 0001412486
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 352528215
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 19805 N. CREEK PARKWAY
- **CITY:** BOTHELL
- **STATE:** WA
- **ZIP:** 98011
- **BUSINESS PHONE:** (786) 459-1831

**MAIL ADDRESS:**
- **STREET 1:** 19805 N. CREEK PARKWAY
- **CITY:** BOTHELL
- **STATE:** WA
- **ZIP:** 98011

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BIOZONE PHARMACEUTICALS, INC.
- **DATE OF NAME CHANGE:** 20110304

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** International Surf Resorts, Inc.
- **DATE OF NAME CHANGE:** 20070917

**Cocrystal Pharma, Inc.** 

**19805 North Creek Parkway** 

**Bothell, Washington 98011**

April 29, 2026

**<u>Via EDGAR</u>**

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D. C. 20549

Attention: Mr. Tim Buchmiller

Re: Cocrystal Pharma, Inc. <br> Registration Statement on Form S-3 <br> File No. 333-295279

Dear Mr. Buchmiller:

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 be accelerated so that the same will become effective at 4:30 p.m., Eastern Time on Friday, May 1, 2026, or as soon thereafter as may be practicable.

If you have any questions regarding this request, please contact Michael Harris, our legal counsel at (561) 644-2222.

---

| |
|:---|
| Very truly yours, |
| */s/ James Martin* |
| James Martin |
| <br> Co-Chief Executive Officer and Chief Financial Officer |

---

cc:

Michael D. Harris, Esq.

Constantine Christakis, Esq.