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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: 0001193125-17-166176

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File numbers found in text: 333-217459

Date
May 10, 2017
Author
Vice President
Form
CORRESP
Company
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)

Letter

Acceleration Request

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

Acceleration Request

Requested Date: Friday, May 12, 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 12, 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.

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 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

 Acceleration Request

             Requested
Date:                Friday, May 12, 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 12, 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