SEC Comment Letter for Estrella Immunopharma, (ESLA) — Dec 29, 2025
Estrella Immunopharma, Inc.
Date: Dec. 29, 2025 · CIK: 0001844417 · Accession: 0000000000-25-011874
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292331
Letter
Re: Estrella Immunopharma, Inc. Registration Statement on Form S-1 Filed December 22, 2025 File No. 333-292331 Dear Cheng Liu:
December 29, 2025
Cheng Liu Chief Executive Officer Estrella Immunopharma, Inc. 5858 Horton Street, Suite 370 Emeryville, CA 94608
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 Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Michael J. Blankenship, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> December 29, 2025 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-1 Filed December 22, 2025 File No. 333-292331 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael J. Blankenship, Esq. </TEXT> </DOCUMENT>