EX-24 2 attachment1.htm EX-24 DOCUMENT
LIMITED POWER OF ATTORNEY FOR
REPORTING OBLIGATIONS UNDER SECTION 16 OF THE SECURITIES EXCHANGE ACT OF 1934

The undersigned hereby make, constitute and appoint John E. Gebhart, acting as
the undersigned's true and lawful attorneys-in-fact, with full power and
authority as hereinafter described on behalf of and in the name, place and stead
of the undersigned to:
(1) prepare, execute, acknowledge, deliver and file Forms 3, 4 and 5 (including
any amendments thereto) with respect to the securities of Acucela Inc., a
corporation formed under the laws of Washington (the "Company"), with the U.S.
Securities and Exchange Commission, any national securities exchanges and the
Company, as considered necessary or advisable under Section 16 of the Securities
Exchange Act of 1934 (the "Exchange Act") and the rules and regulations
promulgated thereunder;
(2) seek or obtain, as each of the undersigned's representative and on each of
the undersigned's behalf, information on transactions in the Company's
securities from any third party, including brokers, employee benefit plan
administrators and trustees, in connection with the foregoing, and the
undersigned hereby authorizes any such person to release any such information to
any of the attorneys-in-fact and approve and ratify any such release of
information; and
(3) perform any and all other acts which in the discretion of such
attorney-in-fact are necessary or desirable for and on behalf of the undersigned
in connection with the foregoing.

The undersigned acknowledge that:
(1) this Limited Power of Attorney authorizes, but does not require, each such
attorney-in-fact to act in his or her discretion on information provided to such
attorney-in-fact without independent verification of such information;
(2) any documents prepared and/or executed by any such attorney-in-fact on
behalf of the undersigned pursuant to this Limited Power of Attorney will be in
such form and will contain such information and disclosure as such
attorney-in-fact, in his or her discretion, deems necessary or desirable;
(3) none of such attorneys-in-fact assumes (i) any liability for any
responsibility of the undersigned to comply with the requirements of the
Exchange Act, or (ii) any liability of the undersigned for any failure to comply
with such requirements; and
(4) this Limited Power of Attorney does not relieve the undersigned from
responsibility for compliance with the obligations of the undersigned under the
Exchange Act, including without limitation the reporting requirements under
Section 16 of the Exchange Act and the rules and regulations promulgated
thereunder.

The undersigned hereby give and grant each of the foregoing attorneys-in-fact
full power and authority to do and perform all and every act and thing
whatsoever requisite, necessary, appropriate or desirable to be done in and
about the foregoing matters as fully to all intents and purposes as the
undersigned might or could do if present, hereby ratifying all that each such
attorney-in-fact of, for and on behalf of the undersigned, shall lawfully do or
cause to be done by virtue of this Limited Power of Attorney.

This Limited Power of Attorney shall remain in full force and effect until the
undersigned are no longer required to file Forms 3, 4 and 5 with respect to the
undersigned's holdings of and transactions in securities issued by the Company,
unless earlier revoked by the undersigned in a signed writing delivered to each
such attorney-in-fact.

The undersigned have caused this Limited Power of Attorney to be executed as of
this 1st day of May, 2015.
/s/ Yoshitaka Kitao
By: Yoshitaka Kitao
Title: Director