SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — May 8, 2017
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: May 8, 2017 · CIK: 0000907654 · Accession: 0001193125-17-162797
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File numbers found in text: 333-217459
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CORRESP 1 filename1.htm Acceleration Request May 8, 2017 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Dorrie Yale Re: ARCA biopharma, Inc. Registration Statement on Form S-3 File No. 333-217459 Acceleration Request Requested Date: Wednesday, May 10, 2017 Requested Time: 4:00 P.M. Eastern Daylight Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-217459) (the “Registration Statement”) to become effective on May 10, 2017, at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”). Once the Registration Statement has been declared effective, please orally confirm that event with Brent Fassett of Cooley LLP, counsel to the Registrant, at (720) 566-4025, or in his absence, Nathan Jeffries at (720) 566-4104. [Signature page follows] Very truly yours, ARCA BIOPHARMA, INC. By: /s/ Brian L. Selby Brian L. Selby Vice President, Finance cc: Brent Fassett, Cooley LLP