# EDGAR Filing Document

**Accession Number:** 0001855644
**File Stem:** 0001104659-23-025327
**Filing Date:** 2023-2
**Character Count:** 2633
**Document Hash:** c1b400714c594c026938c41947ba2e63
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-025327.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001104659-23-025327

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230224

**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 24, 2023

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Office of Life Sciences<br> U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Ms. Jane Park and Ms. Celeste Murphy

---

| | |
|:---|:---|
| **RE:** | **JATT Acquisition Corp (the "Company")** |
|  | **Registration Statement on Form S-4, as amended** |
|  | **(File No. 333-267005) (the "Registration Statement")** |

---

Dear Ms. Park and Ms. Murphy:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, JATT Acquisition Corp (the "Company") hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on February 28, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement be declared effective.

Please contact Giovanni Caruso of Loeb & Loeb LLP, counsel to the Company, at (212) 407-4866, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

---

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

---

Acceleration Request:<br> 333-267005