SEC Comment Letter 0000000000-22-013209 to Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417) (ESLA)
Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417)
Date: Dec. 7, 2022 · CIK: 0001844417 · Accession: 0000000000-22-013209
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File numbers found in text: 001-40608
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United States securities and exchange commission logo
December 7, 2022
Weiguang Yang
Co-Chief Executive Officer
TradeUP Acquisition Corp.
437 Madison Avenue, 27th Floor
New York, NY 10022
Re:TradeUP Acquisition Corp.
Preliminary Proxy Statement on Schedule 14A
Filed November 25, 2022, as amended
File No. 001-40608
Dear Weiguang Yang:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Er Arila Zhou