Correspondence 0001213900-24-109875 from Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417) (ESLA)
Estrella Immunopharma, Inc. (ESLA, ESLAW) (CIK 0001844417)
Date: Dec. 17, 2024 · CIK: 0001844417 · Accession: 0001213900-24-109875
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File numbers found in text: 333-283770
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CORRESP
1
filename1.htm
December 17, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Re:
Estrella Immunopharma, Inc.
Registration Statement on Form S-3
File No. 333-283770
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Estrella Immunopharma, Inc., a Delaware corporation (the “Company”), hereby requests
that the effective date of the above referenced Registration Statement on Form S-3 (the “Registration Statement”),
be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on Thursday, December 19, 2024, or as soon as practicable
thereafter.
Please notify Michael Blankenship of Winston &
Strawn LLP, counsel to the Company, at (713) 651-2678 or at MBlankenship@winston.com, as soon as the Registration Statement has been
declared effective, or if you have any other questions or concerns regarding this matter.
Very truly yours,
Estrella Immunopharma, Inc.
By:
/s/ Cheng Liu
Name:
Cheng Liu
Title:
Chief Executive Officer
cc: Michael Blankenship, Esq.