# EDGAR Filing Document

**Accession Number:** 0001855644
**File Stem:** 0001104659-23-009983
**Filing Date:** 2023-2
**Character Count:** 3299
**Document Hash:** 87a8027d72f1bc715d4e95c5e75033f7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-009983.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001104659-23-009983

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230202

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JATT Acquisition Corp
- **CENTRAL INDEX KEY:** 0001855644
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4225 EXECUTIVE SQUARE
- **STREET 2:** SUITE 600
- **CITY:** LA JOLLA
- **STATE:** CA
- **ZIP:** 92037
- **BUSINESS PHONE:** 858-247-0520

**MAIL ADDRESS:**
- **STREET 1:** 4225 EXECUTIVE SQUARE
- **STREET 2:** SUITE 600
- **CITY:** LA JOLLA
- **STATE:** CA
- **ZIP:** 92037

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JATT Acquisition Corp
- **DATE OF NAME CHANGE:** 20210407

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|:---|:---|:---|
| ![](tm2218919d22_correspimg001.jpg) | <br>**Giovanni Caruso**<br> Partner<br> 345 Park Avenue<br> New York, NY 10154<br>| **Direct** 212.407.4866<br> **Main** 212.407.4000<br> **Fax** 212.937.3943<br> gcaruso@loeb.com |
|  | Via Edgar |  |

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February 2, 2023

Division of Corporation Finance<br> Office of Life Sciences<br> U.S. Securities & Exchange Commission<br> 100 F Street, NE <br> Washington, D.C. 20549 <br>

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<br> 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.

**<u>Amendment No. 4 to Form S-4 filed January 9, 2023</u>**

**<u>Our Vision and Our Strategy, page 207</u>**

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.

<u>Response</u>: 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.

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|:---|
| Sincerely, |
| /s/ Giovanni Caruso |
| Giovanni Caruso |
| Partner |

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