SEC Company Response from Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654) (ORKA) — May 18, 2020
Oruka Therapeutics, Inc. (ORKA) (CIK 0000907654)
Date: May 18, 2020 · CIK: 0000907654 · Accession: 0001193125-20-145073
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File numbers found in text: 333-238067
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CORRESP
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CORRESP
Via Edgar
May 18, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Paul Fischer
RE:
ARCA biopharma, Inc. (the “Registrant”)
Registration Statement on Form S-3
Filed May 7,
2020
File No. 333-238067
Acceleration Request
Requested Date: May 20,
2020
Requested Time: 4:00 P.M. Eastern
Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the Securities and Exchange
Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on May 20, 2020, at 4:00 p.m., Eastern 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 of the Division of Corporation Finance. The Registrant hereby authorizes each of Brent Fassett, Nathan Jeffries and Kurtis Zinger of Cooley LLP,
counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally
confirm that event with Brent Fassett of Cooley LLP at (720) 566-4025, or in his absence either Judy Lai of Cooley LLP at (720) 566-4039 or Kurtis Zinger of Cooley LLP at (702) 566-4057.
Very truly yours,
/s/ Brian L. Selby
Brian L. Selby
Vice President,
Finance
cc:
Brent Fassett, Cooley LLP
Judy Lai, Cooley
LLP
Kurtis Zinger, Cooley LLP