Correspondence 0001104659-23-009983 from Zura Bio Ltd (ZURA)
Zura Bio Ltd
Date: Feb. 2, 2023 · CIK: 0001855644 · Accession: 0001104659-23-009983
AI Filing Summary & Sentiment
File numbers found in text: 333-267005
Referenced dates: January 20, 2023
Letter
Via Edgar Division of Corporation Finance Office of Life Sciences U.S. Securities & Exchange Commission Attention: Ms. Jane Park and Ms. Celeste Murphy Re: JATT Acquisition Corp Amendment No. 4 to Registration Statement on Form S-4 Filed on January 9, 2023 File No. 333-267005
Dear Ms. Park and Ms. Murphy:
On behalf of our client, JATT Acquisition Corp (the “Company”), we hereby provide a response to the comments issued in a letter dated January 20, 2023 (the “Staff’s Letter”) regarding the Company’s Amendment No. 4 to the Registration Statement on Form S-4 that was submitted on January 9, 2023 (the “Amendment No. 4”).
Concurrently with the submission of this response letter, we are filing, through EDGAR, Amendment No. 5 to the Registration Statement (“Amendment No. 5”).
In order to facilitate the review by the staff of the Securities and Exchange Commission (the “Staff”) of Amendment No. 5, we have responded, on behalf of the Company, to the comment set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraph set forth below respond to the Staff’s comments and corresponds to the numbered paragraph in the Staff’s Letter.
Amendment No. 4 to Form S-4 filed January 9, 2023
Our Vision and Our Strategy, page 207
1. We note your revised disclosure in response to prior comment 2. Please revise to include a discussion of the scope, size and design of the head-to-head study in this section, including a discussion of the statistical significance and p-values with respect to the potency of torudokimab compared to etokimab and itepekimab, as applicable.
Response: We acknowledge the Staff’s comment and have revised the disclosures on page 208.
Please call me at (212) 407-4866 if you would like additional information with respect to any of the foregoing.
Thank you.
Sincerely,
/s/ Giovanni Caruso
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filename1.htm
Giovanni
Caruso
Partner
345 Park Avenue
New York, NY 10154
Direct 212.407.4866
Main 212.407.4000
Fax 212.937.3943
gcaruso@loeb.com
Via Edgar
February 2, 2023
Division of Corporation Finance
Office of Life Sciences
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Jane Park and Ms. Celeste
Murphy
Re: JATT Acquisition Corp
Amendment No. 4 to Registration Statement on Form S-4
Filed on January 9, 2023
File No. 333-267005
Dear Ms. Park and Ms. Murphy:
On behalf of our client, JATT Acquisition Corp
(the “Company”), we hereby provide a response to the comments issued in a letter dated January 20, 2023 (the “Staff’s
Letter”) regarding the Company’s Amendment No. 4 to the Registration Statement on Form S-4 that was submitted on
January 9, 2023 (the “Amendment No. 4”).
Concurrently
with the submission of this response letter, we are filing, through EDGAR, Amendment No. 5 to the Registration Statement (“Amendment
No. 5”).
In order to facilitate the review by the staff
of the Securities and Exchange Commission (the “Staff”) of Amendment No. 5, we have responded, on behalf of the
Company, to the comment set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraph set forth below respond
to the Staff’s comments and corresponds to the numbered paragraph in the Staff’s Letter.
Amendment No. 4 to Form S-4 filed January 9, 2023
Our Vision and Our Strategy, page 207
1. We note your revised disclosure in response to prior comment 2.
Please revise to include a discussion of the scope, size and design of the head-to-head study in this section, including a discussion
of the statistical significance and p-values with respect to the potency of torudokimab compared to etokimab and itepekimab, as applicable.
Response:
We acknowledge the Staff’s comment and have revised the disclosures on page 208.
Please call me at (212) 407-4866 if you would
like additional information with respect to any of the foregoing.
Thank you.
Sincerely,
/s/ Giovanni Caruso
Giovanni Caruso
Partner
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