SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — Jan 24, 2012
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: Jan. 24, 2012 · CIK: 0000907654 · Accession: 0001193125-12-021814
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-178984
Letter
Correspondence
January 24, 2012
VIA ELECTRONIC CORRESPONDENCE AND EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jeffrey Riedler
John Krug
RE: ARCA biopharma, Inc.
Registration Statement on Form S-3 (File No. 333-178984)
Ladies and Gentlemen:
The undersigned registrant (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on January 26, 2012, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
In connection with this request, the Company acknowledges that:
•
should the Commission or the staff of the Commission (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.
Very truly yours,
ARCA BIOPHARMA, INC.
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CORRESP 1 filename1.htm Correspondence January 24, 2012 VIA ELECTRONIC CORRESPONDENCE AND EDGAR United States Securities and Exchange Commission Division of Corporate Finance Mail Stop 6010 100 F Street, N.E. Washington, D.C. 20549 Attn: Jeffrey Riedler John Krug RE: ARCA biopharma, Inc. Registration Statement on Form S-3 (File No. 333-178984) Ladies and Gentlemen: The undersigned registrant (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on January 26, 2012, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. In connection with this request, the Company acknowledges that: • should the Commission or the staff of the Commission (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. Very truly yours, ARCA BIOPHARMA, INC. /s/ Patrick M. Wheeler Patrick M. Wheeler Chief Financial Officer cc: Brent Fassett, Esq., Cooley LLP