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SEC Comment Letter 0000000000-24-012994 to Oruka Therapeutics, Inc. (ORKA)

Oruka Therapeutics, Inc.
Date: Nov. 22, 2024 · CIK: 0000907654 · Accession: 0000000000-24-012994

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File numbers found in text: 333-283212

Date
November 22, 2024
Author
Lawrence Klein
Form
UPLOAD
Company
Oruka Therapeutics, Inc.

Letter

November 22, 2024 Lawrence Klein Chief Executive Officer Oruka Therapeutics, Inc. 855 Oak Grove Avenue Suite 100 Menlo Park, CA 94025 Re:Oruka Therapeutics, Inc. Registration Statement on Form S-1 Filed November 14, 2024 File No. 333-283212 Dear Lawrence Klein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Branden Berns, Esq.

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November 22, 2024
Lawrence Klein
Chief Executive Officer
Oruka Therapeutics, Inc.
855 Oak Grove Avenue
Suite 100
Menlo Park, CA 94025
Re:Oruka Therapeutics, Inc.
Registration Statement on Form S-1
Filed November 14, 2024
File No. 333-283212
Dear Lawrence Klein:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Branden Berns, Esq.