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
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File numbers found in text: 333-267918
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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