Correspondence 0001213900-24-101587 from Oruka Therapeutics, Inc. (ORKA)
Oruka Therapeutics, Inc.
Date: Nov. 22, 2024 · CIK: 0000907654 · Accession: 0001213900-24-101587
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File numbers found in text: 333-283212
Letter
Re: Oruka Therapeutics, Inc.
November 22, 2024
VIA EDGAR AND EMAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Jessica Dickerson
Registration Statement on Form S-1
Filed November 14, 2024
File No. 333-283212
To Whom it May Concern:
Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended (the “Act”), Oruka Therapeutics, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-1 filed by the Company be accelerated to 4:15 p.m., Eastern Time, on November 26, 2024 or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Branden Berns at (415) 393-4631.
Very truly yours,
ORUKA THERAPEUTICS, INC.
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CORRESP
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November 22, 2024
VIA EDGAR AND EMAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn:
Jessica Dickerson
Re:
Oruka Therapeutics, Inc.
Registration Statement on Form S-1
Filed November 14, 2024
File No. 333-283212
To Whom it May Concern:
Pursuant to Rules 460 and 461 promulgated under
the Securities Act of 1933, as amended (the “Act”), Oruka Therapeutics, Inc., a Delaware corporation (the “Company”),
hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-1 filed by the Company be
accelerated to 4:15 p.m., Eastern Time, on November 26, 2024 or as soon thereafter as practicable, unless we or our outside counsel, Gibson,
Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this
acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement is effective,
please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Branden Berns at (415) 393-4631.
Very truly yours,
ORUKA THERAPEUTICS, INC.
By:
/s/ Paul Quinlan
Name:
Paul Quinlan
Title:
General Counsel
cc:
Arjun Agarwal, Oruka Therapeutics, Inc.
Diana Kwon, Oruka Therapeutics, Inc.
Ryan A. Murr, Gibson, Dunn & Crutcher LLP
Branden C. Berns, Gibson, Dunn & Crutcher LLP