0000000000-25-006099.txt : 20250903 0000000000-25-006099.hdr.sgml : 20250903 20250610143609 ACCESSION NUMBER: 0000000000-25-006099 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20250610 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: KIORA PHARMACEUTICALS INC CENTRAL INDEX KEY: 0001372514 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] ORGANIZATION NAME: 03 Life Sciences EIN: 980443284 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-36672 BUSINESS ADDRESS: STREET 1: 169 SAXONY RD. STREET 2: SUITE 212 CITY: ENCINITAS STATE: CA ZIP: 92024 BUSINESS PHONE: 858-224-9600 MAIL ADDRESS: STREET 1: 169 SAXONY RD. STREET 2: SUITE 212 CITY: ENCINITAS STATE: CA ZIP: 92024 FORMER COMPANY: FORMER CONFORMED NAME: EYEGATE PHARMACEUTICALS INC DATE OF NAME CHANGE: 20060811 PUBLIC REFERENCE ACCESSION NUMBER: 0001372514-25-000012 LETTER 1 filename1.pdf begin 644 filename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end TEXT-EXTRACT 2 filename2.txt June 10, 2025 Melissa Tosca Chief Financial Officer Kiora Pharmaceuticals, Inc. 332 Encinitas Blvd., Suite 102 Encinitas, CA 92024 Re: Kiora Pharmaceuticals, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 25, 2025 File No. 001-36672 Dear Melissa Tosca: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2024 December 31, 2024 Financial Statements 7. Intangible Assets and In-Process R&D, page F-24 1. In your future filings, please revise the rollforward on page F-24 to present the amount of impairment charges for in-process research and development such as the $2.0 million impairment recorded during 2024. 12. Commitments and Contingencies, page F-33 2. Regarding the license agreement with TOI, you state on page F-34 that you recorded offsetting expense credits of $2.9 million related to reimbursable KIO-301 expenses. However, we note from the fourth quarter of 2024 earnings release that you received $3.3 million in such reimbursable expenses. For the first quarter of 2025, it appears you received $1.8 million in these expenses but the amount you have recorded for the three months ended is $2.0 million. Please address the following in your response and provide revisions in future filings as deemed applicable: June 10, 2025 Page 2 We note from pages 7, 9 and 29 the disclosure that TOI is responsible for all research and development costs of KIO 301. If so, please separately quantify such as the foregoing R&D expenses that were reimbursed to you. Tell us the amounts you have been reimbursed or received compared to what you have incurred for the recent periods. To the extent such amounts are material, provide a tabular presentation of such amounts in future filings, to be accompanied by a description of your accounting for such amounts. Please describe the purpose and/or nature of the liability account Accrued Collaboration Credit and provide a rollforward thereof, identifying the transactions that increase or decrease this balance. In closing, 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 Jenn Do at 202-551-3743 or Kevin Vaughn at 202-551-3494 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences