SEC Comment Letter 0000000000-24-013876 to Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417) (ESLA)
Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417)
Date: Dec. 17, 2024 · CIK: 0001844417 · Accession: 0000000000-24-013876
AI Filing Summary & Sentiment
File numbers found in text: 333-283770
Letter
December 17, 2024 Cheng Liu Chief Executive Officer Estrella Immunopharma, Inc. 5858 Horton Street, Suite 370 Emeryville, CA 94608 Re:Estrella Immunopharma, Inc. Registration Statement on Form S-3 Filed December 12, 2024 File No. 333-283770 Dear Cheng Liu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Michael Blankenship
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December 17, 2024
Cheng Liu
Chief Executive Officer
Estrella Immunopharma, Inc.
5858 Horton Street, Suite 370
Emeryville, CA 94608
Re:Estrella Immunopharma, Inc.
Registration Statement on Form S-3
Filed December 12, 2024
File No. 333-283770
Dear Cheng Liu:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Michael Blankenship