SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — May 10, 2017
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: May 10, 2017 · CIK: 0000907654 · Accession: 0001193125-17-165769
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File numbers found in text: 333-217459
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CORRESP 1 filename1.htm CORRESP May 10, 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 Ladies and Gentlemen: Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on May 8, 2017, in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-217459) to Wednesday, May 10, 2017, at 4:00 p.m., Eastern Daylight Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date thereof. Very truly yours, ARCA biopharma, Inc. By: /s/ Brian L. Selby Brian L. Selby Vice President, Finance cc: Brent Fassett, Cooley LLP