OKYO Pharma Ltd.
Martello Court
Admiral Park
St. Peter Court
Guernsey GY1 3HB
January 17, 2023
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:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), OKYO Pharma Ltd. (the “Company”) respectfully requests 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 Thursday, January 19, 2023, or as soon thereafter as practicable.
Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
| Thank you, | ||
| OKYO PHARMA LTD. | ||
| By: | /s/ Gary S. Jacob | |
| Name: | Gary S. Jacob | |
| Title: | Chief Executive Officer | |
