# EDGAR Filing Document

**Accession Number:** 0001855644
**File Stem:** 0001104659-23-023334
**Filing Date:** 2023-2
**Character Count:** 2304
**Document Hash:** e9043d4d5e2fa228e6a9cd1f16063ce9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-023334.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001104659-23-023334

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230217

**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

**JATT Acquisition Corp**

**c/o Maples Corporate Services Limited, PO Box 309, Ugland House, Grand Cayman, KY1-1104, Cayman Islands**

February 17, 2023

**<u>VIA EDGAR & TELECOPY</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

Washington, D.C. 20549

Attention: Ms. Jane Park and Ms. Celeste Murphy

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| | |
|:---|:---|
| **RE:** | **JATT Acquisition Corp (the "Company")<br> Registration Statement on Form S-4, as amended (File No. 333-267005) (the "Registration Statement")** |
|  | **<u>Withdrawal Request for Acceleration of Effective Date</u>** |

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Ladies and Gentlemen:

Reference is made to the Company's letter, filed as correspondence via EDGAR on February 10, 2023, in which the Company requested acceleration of effectiveness of the Registration Statement. The Company hereby formally withdraws its request for acceleration of the effective date pursuant to the prior letter.

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| | | |
|:---|:---|:---|
| Very truly yours,**<br>JATT ACQUISITION CORP** | Very truly yours,**<br>JATT ACQUISITION CORP** | Very truly yours,**<br>JATT ACQUISITION CORP** |
| By: | /s/ Someit Sidhu, MD | /s/ Someit Sidhu, MD |
|  | Name: | Someit Sidhu, MD |
|  | Title: | Chairman and Chief Executive Officer |

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cc: Giovanni Caruso, Loeb & Loeb LLP