# EDGAR Filing Document

**Accession Number:** 0000907654
**File Stem:** 0001213900-26-041494
**Filing Date:** 2026-4
**Character Count:** 2535
**Document Hash:** f19eae9daa890560cf22dbcbe636c2aa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-041494.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001213900-26-041494

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260408

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Oruka Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0000907654
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 363855489
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 855 OAK GROVE AVE.
- **STREET 2:** SUITE 100
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025
- **BUSINESS PHONE:** 650-606-7910

**MAIL ADDRESS:**
- **STREET 1:** 855 OAK GROVE AVE.
- **STREET 2:** SUITE 100
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ARCA biopharma, Inc.
- **DATE OF NAME CHANGE:** 20090128

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NUVELO INC
- **DATE OF NAME CHANGE:** 20030203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HYSEQ INC
- **DATE OF NAME CHANGE:** 19970610

April 8, 2026

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| | |
|:---|:---|
| Re: | **Oruka Therapeutics, Inc. <br> Acceleration Request for Registration Statement on Form S-3<br> Registration File No. 333-294852** |

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Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attention: Tyler Howes

Dear Mr. Howes,

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-294852) (the "Registration Statement") of Oruka Therapeutics, Inc. We respectfully request that the Registration Statement be declared effective as of 4:00 P.M. Eastern Time on April 10, 2026, or as soon as practicable thereafter.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan F. Denenberg at (650) 752-2004 or Beth LeBow at (650) 752-2079.

Thank you for your assistance in this matter.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| Oruka Therapeutics, Inc. | Oruka Therapeutics, Inc. | Oruka Therapeutics, Inc. |
| By: | /s/ Paul Quinlan | /s/ Paul Quinlan |
|  | Name: | Paul Quinlan |
|  | Title: | General Counsel and Corporate Secretary |

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