SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — Mar 31, 2011
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: March 31, 2011 · CIK: 0000907654 · Accession: 0001193125-11-085079
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-172686
Letter
Re: ARCA biopharma, Inc.
Correspondence
March 31, 2011
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, DC 20549
Registration Statement on Form S-3
Filed: March 8, 2011
File No. 333-172686
Ladies and Gentlemen:
ARCA biopharma, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced filing to become effective at 4:00 p.m. Eastern Time on Monday, April 4, 2011, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
ARCA BIOPHARMA, INC.
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CORRESP 1 filename1.htm Correspondence March 31, 2011 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Re: ARCA biopharma, Inc. Registration Statement on Form S-3 Filed: March 8, 2011 File No. 333-172686 Ladies and Gentlemen: ARCA biopharma, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced filing to become effective at 4:00 p.m. Eastern Time on Monday, April 4, 2011, or as soon thereafter as is practicable. The Company hereby acknowledges that: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, ARCA BIOPHARMA, INC. By: /s/Patrick M. Wheeler Patrick M. Wheeler Chief Financial Officer cc: Jeffrey Riedler, Assistant Director, SEC Brent D. Fassett, Esq., Cooley LLP