OKYO Pharma Ltd.
Martello Court
Admiral Park
St. Peter Court
Guernsey GY1 3HB
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 January 17, 2023, 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. 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 |