# EDGAR Filing Document

**Accession Number:** 0000907654
**File Stem:** 0001213900-26-026975
**Filing Date:** 2026-3
**Character Count:** 16594
**Document Hash:** ced238228978cfc0072612feced5b1f2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-026975.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0001213900-26-026975

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260312

**DATE AS OF CHANGE**: 20260312

**EFFECTIVENESS DATE**: 20260312

**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:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294250
- **FILM NUMBER:** 26748142

**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

**As filed with the Securities and Exchange Commission on March 12, 2026**

**Registration No. 333-** **<u> </u>**

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**Oruka Therapeutics, Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **36-3855489** |
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (I.R.S. Employer<br> Identification Number) |

---

**Oruka Therapeutics, Inc.<br> 855 Oak Grove Avenue, Suite 100 <br> Menlo Park, California 94025**

(Address of Principal Executive Offices, Zip Code)

 **Oruka Therapeutics, Inc. 2024 Stock Incentive Plan** 

(Full title of the plan)

**Paul Quinlan <br> General Counsel and Corporate Secretary <br> Oruka Therapeutics, Inc.<br> 855 Oak Grove Avenue, Suite 100 <br> Menlo Park, California 94025 <br> (650) 606-7910**

(Name, address, including zip code, and telephone number, including area code, of agent for service)

With a copy to:

**Alan F. Denenberg <br> Elizabeth W. LeBow <br> Davis Polk & Wardwell LLP <br> 900 Middlefield Road Redwood City, California 94063<br> (650) 752-2000**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act ☐

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 is being filed by Oruka Therapeutics, Inc., a Delaware corporation (the "Registrant"), pursuant to General Instruction E to Form S-8, under the Securities Act of 1933, as amended (the "Securities Act"), in order to register an additional 3,354,715 shares of its common stock, par value $0.001 per share (the "Common Stock"), issuable under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (the "SIP"), pursuant to the provisions of the SIP providing for an automatic increase in the number of shares reserved for issuance under such plan.

The information contained in the Registrant's registration statements on Form S-8 previously filed with the Securities and Exchange Commission (the "Commission") on November 14, 2024 (File No. [333-283243](https://www.sec.gov/Archives/edgar/data/907654/000121390024098574/ea0220598-s8_oruka.htm)) and March 6, 2025 (File No. [333-285601](https://www.sec.gov/Archives/edgar/data/907654/000121390025021200/ea0233000-s8_oruka.htm)), together with all exhibits filed therewith or incorporated therein by reference, are hereby incorporated by reference pursuant to General Instruction E to Form S-8, and the shares of Common Stock registered hereunder are in addition to the shares of Common Stock registered on such registration statement with respect to the SIP. In accordance with the instructional note to Part I of the Form S-8 as promulgated by the Commission, the information specified by Part I of the Form S-8 has been omitted from this Registration Statement.

**PART II<br> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents are incorporated herein by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant's Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/0000907654/000121390026026929/ea0273300-10k_oruka.htm) for the year ended December 31, 2025 (the "Annual Report"), filed with the Commission on March 12, 2026; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The description of the Registrant's capital stock, which is contained in [Exhibit 4.1](https://www.sec.gov/Archives/edgar/data/907654/000121390025021165/ea023044501ex4-1_orukathe.htm) to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2024, filed with the Commission on March 6, 2025.

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing of such documents; except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under current Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit No.** | **Exhibit Description** |
| 4.1 | [Second Amended and Restated Certificate of Incorporation of Oruka Therapeutics, Inc. (incorporated by reference to Exhibit 3.5 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).](https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex3-5_oruka.htm) |
| 4.2 | [Amended and Restated Bylaws of Oruka Therapeutics, Inc. (incorporated by reference to Exhibit 3.6 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).](https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex3-6_oruka.htm) |
| 5.1\* | [Opinion of Davis Polk & Wardwell LLP.](ea028031901ex5-1.htm) |
| 23.1\* | [Consent of Independent Registered Public Accounting Firm.](ea028031901ex23-1.htm) |
| 23.2\* | [Consent of Davis Polk & Wardwell LLP (included in Exhibit 5.1).](ea028031901ex5-1.htm) |
| 24.1\* | [Power of Attorney (included on the signature page to this Registration Statement).](#poa_001) |
| 99.1 | [Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (incorporated by reference to Exhibit 10.10 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).](https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex10-10_oruka.htm) |
| 107.1\* | [Filing Fee Table.](ea028031901ex-fee.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Menlo Park California, on the 12th day of March, 2026.

---

| | | |
|:---|:---|:---|
| **ORUKA THERAPEUTICS, INC.** | **ORUKA THERAPEUTICS, INC.** | **ORUKA THERAPEUTICS, INC.** |
| By: | /s/ Lawrence Klein | /s/ Lawrence Klein |
|  | Name: | Lawrence Klein |
|  | Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Lawrence Klein, Arjun Agarwal, and Paul Quinlan and each of them (with full power to each of them to act alone), the individual's true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments, to this Registration Statement, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Lawrence Klein | Chief Executive Officer and Director | March 12, 2026 |
| Lawrence Klein | *(principal executive officer)* |  |
| /s/ Arjun Agarwal | Senior Vice President, Finance and Treasurer | March 12, 2026 |
| Arjun Agarwal | *(principal financial and accounting officer)* |  |
| /s/ Samarth Kulkarni | Chairman of the Board | March 12, 2026 |
| Samarth Kulkarni |  |  |
| /s/ Kristine Ball | Director | March 12, 2026 |
| Kristine Ball |  |  |
| /s/ Carl Dambkowski | Director | March 12, 2026 |
| Carl Dambkowski |  |  |
| /s/ Peter Harwin | Director | March 12, 2026 |
| Peter Harwin |  |  |
| /s/ Christopher Martin | Director | March 12, 2026 |
| Christopher Martin |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](ea028031901_ex5-1img1.jpg) | Davis Polk & Wardwell llp<br> 900 Middlefield Road<br> Redwood City, CA 94063<br> davispolk.com |

---

March 12, 2026

Oruka Therapeutics, Inc.

855 Oak Grove Avenue, Suite 100

Menlo Park, CA 94025

Ladies and Gentlemen:

We have acted as special counsel to Oruka Therapeutics, Inc., a Delaware corporation (the "**Company**"), and are delivering this opinion in connection with the Company's Registration Statement on Form S-8 (the "**Registration Statement**") filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, for the registration of 3,354,715 shares (the "**Shares**") of the Company's common stock, par value $0.001 per share, issuable pursuant to the Company's 2024 Stock Incentive Plan (the "**Plan**").

We, as your counsel, have examined originals or copies of such documents, corporate records, certificates of public officials and other instruments as we have deemed necessary or advisable for the purpose of rendering this opinion.

In rendering the opinion expressed herein, we have, without independent inquiry or investigation, assumed that (i) all documents submitted to us as originals are authentic and complete, (ii) all documents submitted to us as copies conform to authentic, complete originals, (iii) all signatures on all documents that we reviewed are genuine, (iv) all natural persons executing documents had and have the legal capacity to do so, (v) all statements in certificates of public officials and officers of the Company that we reviewed were and are accurate and (vi) all representations made by the Company as to matters of fact in the documents that we reviewed were and are accurate.

On the basis of the foregoing, we are of the opinion that the Shares have been duly authorized and, when and to the extent issued pursuant to the Plan upon receipt by the Company of the consideration for the Shares specified therein, will be validly issued, fully paid and non-assessable.

We are members of the Bars of the States of New York and California and the foregoing opinion is limited to the laws of the State of New York and the General Corporation Law of the State of Delaware.

We hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act.

---

| |
|:---|
| Very truly yours, |
| /s/ Davis Polk & Wardwell LLP |

---

## Exhibit 23.1

**Exhibit 23.1**

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Oruka Therapeutics, Inc. of our report dated March 12, 2026 relating to the financial statements, which appears in Oruka Therapeutics, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2025.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts

March 12, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Oruka Therapeutics, Inc.**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Common Stock, par value $0.001 per share | (1) | Other | 3354715 | $32.89 | $110336576.35 | 0.0001381 | $15237.48 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $110336576.35 |  | 15237.48 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $15237.48 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Amount registered represents the additional shares of common stock, par value $0.001 per share (the "Common Stock") of Oruka Therapeutics, Inc. (the "Registrant") available under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (the "SIP") resulting from the annual increase in the number of authorized shares available for issuance on January 1, 2026. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 (this "Registration Statement") shall also cover any additional shares of Common Stock of the Registrant that become issuable under the SIP to prevent dilution in the event of stock splits, stock dividends or similar transactions. The proposed maximum offering price per unit is estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act and based on the average of the high and low sale prices of the Common Stock, as quoted on The Nasdaq Global Market, on March 6th, 2026. The Registrant does not have any fee offsets. Rounded to the nearest cent.