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Correspondence 0001213900-23-055271 from Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417) (ESLA)

Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417)
Date: July 6, 2023 · CIK: 0001844417 · Accession: 0001213900-23-055271

AI Filing Summary & Sentiment

File numbers found in text: 333-267918

Date
July 6, 2023
Author
Not clearly detected
Form
CORRESP
Company
Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417)

Letter

TRADEUP ACQUISITION CORP.

July 6, 2023

VIA EDGAR

Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re: TradeUP Acquisition Corp.

Registration Statement on Form S-4, as amended (File No. 333-267918)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TradeUP Acquisition Corp. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-4, as amended (the “Registration Statement”), be accelerated to, and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on July 11, 2023, or as soon thereafter as practicable.

The registrant hereby authorizes Arila Zhou of Robinson & Cole LLP to orally modify or withdraw this request for acceleration.

Please contact Arila Zhou of Robinson & Cole LLP at (212) 451-2908 or azhou@rc.com with any questions you may have concerning this request, and please notify her when this request for acceleration has been granted.

Very Truly Yours,
TradeUP Acquisition Corp.

Show Raw Text
CORRESP
1
filename1.htm

TRADEUP ACQUISITION
CORP.

July 6, 2023

VIA EDGAR

Division of Corporation
Finance

Office of Life Sciences

U.S. Securities and
Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re:  TradeUP
                                            Acquisition Corp.

    Registration
                                            Statement on Form S-4, as amended (File No. 333-267918)

                                            Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TradeUP Acquisition
Corp. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-4, as amended (the “Registration
Statement”), be accelerated to, and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on July 11,
2023, or as soon thereafter as practicable.

The
registrant hereby authorizes Arila Zhou of Robinson & Cole LLP to orally modify or withdraw this request for acceleration.

Please
contact Arila Zhou of Robinson & Cole LLP at (212) 451-2908 or azhou@rc.com with any questions you may have concerning this request,
and please notify her when this request for acceleration has been granted.

    Very Truly Yours,

    TradeUP Acquisition Corp.

    By:
    /s/ Weiguang Yang

    Weiguang Yang

    Co-Chief Executive Officer

 cc: Arila Zhou, Esq.

                                            Robinson & Cole LLP