CORRESP 1 filename1.htm

 

OKYO Pharma Ltd.

Martello Court

Admiral Park

St. Peter Court

Guernsey GY1 3HB

 

December 21, 2022

 

VIA EDGAR

 

United States Securities

and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Tyler Howes

 

  Re: OKYO Pharma Ltd.
    Registration Statement on Form F-1/A
    File No. 333-268675

 

Ladies and Gentlemen:

 

OKYO Pharma Ltd. (the “Company”) hereby respectfully withdraws its request, dated December 16, 2022, that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Standard Time, on Tuesday, December 20, 2022. The Company intends to submit a revised acceleration request at a later date.

 

Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 if there are any question with respect to this request.

 

  Thank you,
     
  OKYO PHARMA LTD.
   
  By: /s/ Gary S. Jacob
  Name: Gary S. Jacob
  Title: Chief Executive Officer