SEC Comment Letter 0000000000-26-003492 to Oruka Therapeutics, Inc. (ORKA)
Oruka Therapeutics, Inc.
Date: April 7, 2026 · CIK: 0000907654 · Accession: 0000000000-26-003492
AI Filing Summary & Sentiment
File numbers found in text: 333-294852
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 7, 2026 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-3 Filed April 2, 2026 File No. 333-294852 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Alan Denenberg, Esq. </TEXT> </DOCUMENT>