SEC Comment Letter for Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — Dec 22, 2010
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: Dec. 22, 2010 · CIK: 0000907654 · Accession: 0000000000-10-076848
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File numbers found in text: 000-22873
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December 22, 2010 Patrick M. Wheeler Chief Financial Officer ARCA biopharma, Inc. 8001 Arisra Place, Suite 200 Broomfiled, CO 80021 Re: ARCA biopharma, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 4, 2010 File No. 000-22873 Dear Mr. Wheeler: We have completed our review of your Form 10-K and have no further comments at this time. S i n c e r e l y , J o e l P a r k e r A c c o u n t i n g B r a n c h C h i e f