# CORRESP — Cocrystal Pharma, Inc.  (COCP)  (CIK 0001412486)

> <strong>Cocrystal Pharma, Inc.  (COCP)  (CIK 0001412486) → SEC staff</strong> · filed 2026-04-29 · ticker COCP · SIC 2834

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001493152-26-019607
- **Form:** CORRESP
- **Filer:** Cocrystal Pharma, Inc.  (COCP)  (CIK 0001412486)
- **CIK:** 0001412486
- **Ticker:** COCP
- **Filed:** 2026-04-29
- **SIC industry:** 2834
- **HQ:** Bothell, WA

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1412486/000149315226019607/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1412486&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for Cocrystal Pharma, Inc.  (COCP)  (CIK 0001412486)

- UPLOAD — 2026-04-28 — /comment-letter/0000000000-26-004357
- CORRESP — 2025-09-25 — /comment-letter/0001493152-25-014873
- UPLOAD — 2025-09-24 — /comment-letter/0000000000-25-010435

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, Cocrystal Pharma, Inc.  (COCP)  (CIK 0001412486) (CIK 0001412486), filed 2026-04-29, accession 0001493152-26-019607. Retrieved via MORVS 2026-11-04 from https://api.morvs.ai/comment-letter/0001493152-26-019607.

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