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SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — May 24, 2013

Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: May 24, 2013 · CIK: 0000907654 · Accession: 0001193125-13-234866

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File numbers found in text: 333-187508

Date
May 24, 2013
Author
By
Form
CORRESP
Company
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)

Letter

Re: ARCA biopharma, Inc.

May 24, 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 Wednesday, May 29, 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.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 May 24, 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 Wednesday, May 29, 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