SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — May 16, 2013
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: May 16, 2013 · CIK: 0000907654 · Accession: 0001193125-13-224239
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-187508
Letter
Re: ARCA biopharma, Inc.
May 16, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, DC 20549
Registration Statement on Form S-1
Filed: March 25, 2013
File No. 333-187508
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, May 20, 2013, 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
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CORRESP
May 16, 2013
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-1
Filed: March 25, 2013
File No. 333-187508
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, May 20, 2013, 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
Austin Stephenson, Esq., SEC
Daniel Greenspan, Esq., SEC
Brent D. Fassett, Esq., Cooley LLP