# EDGAR Filing Document

**Accession Number:** 0001372514
**File Stem:** 0001104659-23-017632
**Filing Date:** 2023-2
**Character Count:** 2733
**Document Hash:** 3b0dcd7c7f5b19348b87474f67067b4f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-017632.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001104659-23-017632

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**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:** CORRESP

**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

**Kiora Pharmaceuticals, Inc.**

**332 Encinitas Boulevard, Suite 102**

**Encinitas, California 92024**

February 9, 2023

**VIA EDGAR**

United States Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F. Street, N.E.<br> Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | Kiora Pharmaceuticals, Inc. (the "**Company**")<br> Registration Statement on Form S-1<br> File No. 333-269570 <br> Request for Acceleration |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests acceleration by the Securities and Exchange Commission (the "**Commission**") of the effective date of the Registration Statement on Form S-1 (File No. 333-269570) (the "**Registration Statement**") of the Company. The Company respectfully requests that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on February 13, 2023, or as soon as practicable thereafter.

The Company respectfully requests that it be notified of such effectiveness by a telephone call to Robert A. Petitt of Burns & Levinson LLP at (617) 345-3361 and that such effectiveness also be confirmed in writing.

If you have any further questions or comments, or if you require any additional information, please contact the undersigned by telephone at (781) 788-8869 or our attorney, Robert A. Petitt at the number above. Thank you for your assistance.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Kiora Pharmaceuticals, Inc. | Kiora Pharmaceuticals, Inc. |
| By: | /s/ Brian M. Strem, Ph.D. |
| Name: | Brian M. Strem, Ph.D. |
| Title: | President and Chief Executive Officer |

---

cc: Robert A. Petitt, Esq., Burns & Levinson LLP