SEC Company Response from Estrella Immunopharma, (ESLA) — Jan 22, 2026
Estrella Immunopharma, Inc.
Date: Jan. 22, 2026 · CIK: 0001844417 · Accession: 0001213900-26-006650
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292331
Letter
VIA EDGAR TRANSMISSION Division of Corporation Finance Attention: Jessica Dickerson Registration Statement on Form S-1, as amended Filed December 22, 2025 (File No. 333-292331)
Re: Estrella Immunopharma, Inc.
Dear Ms. Dickerson,
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement, so that it will become effective on January 23, 2026, at 4:00 p.m., Eastern Time, or as soon as thereafter as practicable, or at such later time as Estrella Immunopharma, Inc. (the " Company ") or its counsel may request via telephone call to the Staff. Please contact Michael Blankenship of Winston & Strawn LLP, counsel to the Company, at (713) 651-2678 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely yours,
Estrella Immunopharma, Inc.
Show Raw Text
CORRESP 1 filename1.htm January 22, 2026 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Jessica Dickerson Re: Estrella Immunopharma, Inc. Registration Statement on Form S-1, as amended Filed December 22, 2025 (File No. 333-292331) Dear Ms. Dickerson, In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement, so that it will become effective on January 23, 2026, at 4:00 p.m., Eastern Time, or as soon as thereafter as practicable, or at such later time as Estrella Immunopharma, Inc. (the " Company ") or its counsel may request via telephone call to the Staff. Please contact Michael Blankenship of Winston & Strawn LLP, counsel to the Company, at (713) 651-2678 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter. Sincerely yours, Estrella Immunopharma, Inc. By: /s/ Cheng Liu Name: Cheng Liu Title: Chief Executive Officer cc: Michael Blankenship