Correspondence 0001213900-26-041494 from Oruka Therapeutics, Inc. (ORKA)

Oruka Therapeutics, Inc.
Date: April 8, 2026 · CIK: 0000907654 · Accession: 0001213900-26-041494

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-294852

Date

April 10, 2026

Author

Oruka

Form

CORRESP

Company

Oruka Therapeutics, Inc.

Letter

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tyler Howes

Re: Oruka Therapeutics, Inc. Acceleration Request for Registration Statement on Form S-3 Registration File No. 333-294852

Dear Mr. Howes,

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-294852) (the “Registration Statement”) of Oruka Therapeutics, Inc. We respectfully request that the Registration Statement be declared effective as of 4:00 P.M. Eastern Time on April 10, 2026, or as soon as practicable thereafter.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan F. Denenberg at (650) 752-2004 or Beth LeBow at (650) 752-2079.

Thank you for your assistance in this matter.

Very truly yours,
Oruka
Therapeutics, Inc.

Show Raw Text

CORRESP
1
filename1.htm

April
8, 2026

     Re:
    Oruka Therapeutics, Inc.
 Acceleration Request for Registration Statement
    on Form S-3
 Registration File No. 333-294852

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tyler Howes

Dear Mr. Howes,

In accordance with Rule
461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement
on Form S-3 (File No. 333-294852) (the “Registration Statement”) of Oruka Therapeutics, Inc. We respectfully request that
the Registration Statement be declared effective as of 4:00 P.M. Eastern Time on April 10, 2026, or as soon as practicable thereafter.

Once the Registration
Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan
F. Denenberg at (650) 752-2004 or Beth LeBow at (650) 752-2079.

Thank you for your assistance
in this matter.

    Very truly yours,

    Oruka
                    Therapeutics, Inc.

    By:
    /s/
    Paul Quinlan

    Name:
    Paul Quinlan

    Title:
    General Counsel and Corporate Secretary

SecProbe.io