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
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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.