SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — May 2, 2014
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: May 2, 2014 · CIK: 0000907654 · Accession: 0001193125-14-180180
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-195054
Letter
Re: ARCA biopharma, Inc.
May 2, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Registration Statement on Form S-3
Filed: April 4, 2014
File No. 333-195054
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 Tuesday, May 6, 2014, 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 CORRESP May 2, 2014 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: April 4, 2014 File No. 333-195054 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 Tuesday, May 6, 2014, 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 Christina De Rosa, SEC Brent Fassett, Esq., Cooley LLP John Bernard, Esq., Cooley LLP