SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — May 23, 2013
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: May 23, 2013 · CIK: 0000907654 · Accession: 0001193125-13-233105
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-187508
Letter
Re: ARCA biopharma, Inc.
May 23, 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:
Effective immediately, the undersigned withdraw the request for acceleration sent to your office via EDGAR on May 16, 2013, which requested that the Commission take appropriate action to cause the above-referenced Registration Statement to become effective at 4:00 p.m. Eastern Time on May 20, 2013 or as soon thereafter as practicable. The undersigned anticipate filing an additional acceleration request in the near future.
Sincerely,
ARCA
BIOPHARMA, INC.
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CORRESP 1 filename1.htm CORRESP May 23, 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: Effective immediately, the undersigned withdraw the request for acceleration sent to your office via EDGAR on May 16, 2013, which requested that the Commission take appropriate action to cause the above-referenced Registration Statement to become effective at 4:00 p.m. Eastern Time on May 20, 2013 or as soon thereafter as practicable. The undersigned anticipate filing an additional acceleration request in the near future. 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