Correspondence 0001213900-23-099043 from Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417) (ESLA)
Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417)
Date: Dec. 27, 2023 · CIK: 0001844417 · Accession: 0001213900-23-099043
AI Filing Summary & Sentiment
File numbers found in text: 333-274931
Letter
Estrella Immunopharma, Inc.
5858 Horton Street, Suite 370
Emeryville, CA, 94608
December 27, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, DC 20549
Re:
Estrella Immunopharma, Inc.
Registration Statement on Form S-1
File No. 333-274931
Request for Acceleration
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Estrella Immunopharma, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-274931), so that it may become effective at 4:00 p.m. Eastern Time on December 28, 2023, or as soon thereafter as practicable.
Very Truly Yours,
Estrella Immunopharma, Inc.
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Estrella Immunopharma, Inc.
5858 Horton Street, Suite 370
Emeryville, CA, 94608
December 27, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, DC 20549
Re:
Estrella Immunopharma, Inc.
Registration Statement on Form S-1
File No. 333-274931
Request for Acceleration
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of
1933, as amended, Estrella Immunopharma, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form
S-1 (File No. 333-274931), so that it may become effective at 4:00 p.m. Eastern Time on December 28, 2023, or as soon thereafter as practicable.
Very Truly Yours,
Estrella Immunopharma, Inc.
By:
/s/ Cheng Liu
Name:
Cheng Liu
Title:
Chief Executive Officer
cc:
Peter Xu, Chief Financial Officer, Estrella Immunopharma,
Inc.
Michael J. Blankenship, Winston & Strawn LLP