Ladenburg Thalmann & Co. Inc.

640 Fifth Avenue, 4^th Floor

New York, New York 10019

July 21, 2022

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549

	Re:	Kiora Pharmaceuticals, Inc.
		Registration Statement on Form S-1 (Registration No. 333-264641)
		Concurrence in Acceleration Request

Ladies and Gentlemen:

Ladenburg Thalmann & Co. Inc. (“Ladenburg”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Kiora Pharmaceuticals, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:30 p.m. (Eastern Time), or as soon as practicable thereafter, on July 21, 2022, pursuant to Rule 461 under the Securities Act. Ladenburg affirms that it is aware of its obligations under the Securities Act in connection with this offering.

	Very truly yours,

	LADENBURG THALMANN & CO. INC.

	By:	/s/ Nicholas Stergis
		Name: Nicholas Stergis
		Title: Managing Director