Correspondence 0001213900-24-063687 from Oruka Therapeutics, Inc. (ORKA)
Oruka Therapeutics, Inc.
Date: July 23, 2024 · CIK: 0000907654 · Accession: 0001213900-24-063687
AI Filing Summary & Sentiment
Reasoning
Letter
ARCA biopharma, Inc.
10170 Church Ranch Way, Suite 100
Westminster, CO 80021
July 23, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Ibolya Ignat, Daniel Gordon, Tamika Shepard and Joshua Gorsky
Re: ARCA biopharma, Inc.
Registration Statement on Form S-4
File No. 333- 279387
Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, ARCA biopharma, Inc., a Delaware corporation (the “Issuer”), hereby respectfully requests that the effectiveness of the above captioned registration statement be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on July 24, 2024, or as soon thereafter as practicable, or at such later time as the Issuer may orally request via telephone call to the staff of the Securities and Exchange Commission. The Issuer hereby authorizes each of Brent Fassett, Ethan Lutske, Ross Tanaka or Savir Punia of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel to the Issuer, to make such request on its behalf.
Please contact Brent Fassett of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (303) 256-5901 with any questions you may have concerning this request. In addition, please provide a copy of the Commission’s order declaring the registration statement effective to Mr. Fassett via email at bfassett@wsgr.com and via mail at Wilson Sonsini Goodrich & Rosati, Professional Corporation, 1155 Canyon Boulevard, Suite 400, Boulder, Colorado 80302.
Sincerely,
ARCA BIOPHARMA, INC.
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ARCA biopharma, Inc.
10170 Church Ranch Way, Suite 100
Westminster, CO 80021
July 23, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Ibolya Ignat, Daniel Gordon, Tamika Shepard and Joshua Gorsky
Re: ARCA biopharma,
Inc.
Registration Statement on Form S-4
File No. 333- 279387
Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act
of 1933, as amended, ARCA biopharma, Inc., a Delaware corporation (the “Issuer”), hereby respectfully requests
that the effectiveness of the above captioned registration statement be accelerated so that it becomes effective at 4:00 p.m., Eastern
Time, on July 24, 2024, or as soon thereafter as practicable, or at such later time as the Issuer may orally request via telephone call
to the staff of the Securities and Exchange Commission. The Issuer hereby authorizes each of Brent Fassett, Ethan Lutske, Ross Tanaka
or Savir Punia of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel to the Issuer, to make such request on
its behalf.
Please contact Brent Fassett of Wilson Sonsini
Goodrich & Rosati, Professional Corporation, at (303) 256-5901 with any questions you may have concerning this request. In addition,
please provide a copy of the Commission’s order declaring the registration statement effective to Mr. Fassett via email at bfassett@wsgr.com
and via mail at Wilson Sonsini Goodrich & Rosati, Professional Corporation, 1155 Canyon Boulevard, Suite 400, Boulder, Colorado 80302.
Sincerely,
ARCA BIOPHARMA, INC.
By:
/s/ C. Jeffrey Dekker
Name: C. Jeffrey Dekker
Title: Chief Financial Officer