# EDGAR Filing Document

**Accession Number:** 0001855644
**File Stem:** 0000000000-23-001771
**Filing Date:** 2023-2
**Character Count:** 6434
**Document Hash:** bca823aa10a5eab4c625516273d9ea40
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001771.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0000000000-23-001771

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Zura Bio Ltd
- **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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-077459

## Text-Extract

```

United States securities and exchange commission logo

                             February 22, 2023

       Verender Badial
       Chief Financial Officer
       JATT Acquisition Corp
       c/o Maples Corporate Services Limited
       PO Box 309, Ugland House
       Grand Cayman, KY1-1104, Cayman Islands

                                                        Re: JATT Acquisition
Corp
                                                            Amendment No. 7 to
Registration Statement on Form S-4
                                                            Filed on February
17, 2023
                                                            File No. 333-267005

       Dear Verender Badial:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 7 to Form S-4

       License Agreements, page 244

   1.                                                   We note your disclosure
relating to the Lilly License on page 245 of royalties ranging
                                                        from mid-single to
low-double digit percentages. Please revise your disclosure to give
                                                        investors a reasonable
idea of the amount of the royalty rates that does not exceed ten
                                                        percentage points.
       Financial Statements , page F-1

   2.                                                   Please update the
financial statements of Jatt Acquisition Corp and Zura Bio Limited to
                                                        December 31, 2022 in
accordance with Rule 3-12 of Regulation S-X or tell us the
                                                        reason(s) that you
believe you are not required to do so.
 Verender Badial
JATT Acquisition Corp
February 22, 2023
Page 2

       You may contact Christie Wong at 202-551-3684 or Lynn Dicker at
202-551-3616 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jane Park at 202-551-7439 or Celeste Murphy at 202-551-3257 with any
other questions.

                                                         Sincerely,
FirstName LastNameVerender Badial
                                                         Division of
Corporation Finance
Comapany NameJATT Acquisition Corp
                                                         Office of Life
Sciences
February 22, 2023 Page 2
cc:       Giovanni Caruso, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 22, 2023

Verender Badial  
Chief Financial Officer  
JATT Acquisition Corp  
c/o Maples Corporate Services Limited  
PO Box 309, Ugland House  
Grand Cayman, KY1-1104, Cayman Islands

# **Re: JATT Acquisition Corp  
Amendment No. 7 to Registration Statement on Form S-4  
Filed on February 17, 2023  
File No. 333-267005**

Dear Verender Badial:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

# Amendment No. 7 to Form S-4

# License Agreements, page 244

1. We note your disclosure relating to the Lilly License on page 245 of royalties ranging from mid-single to low-double digit percentages. Please revise your disclosure to give investors a reasonable idea of the amount of the royalty rates that does not exceed ten percentage points.

# Financial Statements, page F-1

2. Please update the financial statements of Jatt Acquisition Corp and Zura Bio Limited to December 31, 2022 in accordance with Rule 3-12 of Regulation S-X or tell us the reason(s) that you believe you are not required to do so.

Verender Badial
JATT Acquisition Corp
February 22, 2023
Page 2

You may contact Christie Wong at 202-551-3684 or Lynn Dicker at 202-551-3616 if you have questions regarding comments on the financial statements and related matters. Please contact Jane Park at 202-551-7439 or Celeste Murphy at 202-551-3257 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Giovanni Caruso, Esq.