0001683168-22-005299.txt : 20220913 0001683168-22-005299.hdr.sgml : 20220913 20220803170554 ACCESSION NUMBER: 0001683168-22-005299 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20220803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Coeptis Therapeutics Inc. CENTRAL INDEX KEY: 0001819663 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 843998117 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 105 BRADFORD RD, SUITE 420 CITY: WEXFORD STATE: PA ZIP: 15090 BUSINESS PHONE: 724-934-6467 MAIL ADDRESS: STREET 1: 105 BRADFORD RD, SUITE 420 CITY: WEXFORD STATE: PA ZIP: 15090 FORMER COMPANY: FORMER CONFORMED NAME: VININGS HOLDINGS, INC. DATE OF NAME CHANGE: 20200730 CORRESP 1 filename1.htm

August 3, 2022

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

Washington, D.C. 20549

Re: Response to Comment Letter, dated July 20, 2022

Form 10-K for the Year Ended December 31, 2021

File No. 000-56194

Dear Sir:

We have received your comment letter dated July 20, 2022 and are providing the following response to support the accounting treatment of the License Right, as disclosed in the 10-K for the Year Ended December 31, 2021.

We have expanded the disclosure in Coeptis Therapeutics, Inc.’s Quarterly Report for the period ended June 30, 2022, filed August 2, 2022, specifically in Note 3-License Right, regarding the Co-Development Options to address that significant judgements were made and determined that the options have alternative future use and were recorded as assets pursuant to ASC 730-10-25-2.

We thank the Staff for its review and comments. We are available for a call or further correspondence should you have any questions or require additional information.

	Sincerely,

	/s/ Christine Sheehy
	Chief Financial Officer

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