0001213900-23-099043.txt : 20240130 0001213900-23-099043.hdr.sgml : 20240130 20231227211704 ACCESSION NUMBER: 0001213900-23-099043 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Estrella Immunopharma, Inc. CENTRAL INDEX KEY: 0001844417 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] ORGANIZATION NAME: 03 Life Sciences IRS NUMBER: 861314502 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5858 HORTON STREET, SUITE 370 CITY: EMERYVILLE STATE: CA ZIP: 94608 BUSINESS PHONE: (510) 318-9098 MAIL ADDRESS: STREET 1: 5858 HORTON STREET, SUITE 370 CITY: EMERYVILLE STATE: CA ZIP: 94608 FORMER COMPANY: FORMER CONFORMED NAME: TradeUP Acquisition Corp. DATE OF NAME CHANGE: 20210204 CORRESP 1 filename1.htm

Estrella Immunopharma, Inc.
5858 Horton Street, Suite 370
Emeryville, CA, 94608

December 27, 2023

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences

100 F Street, NE
Washington, DC 20549

Re:

Estrella Immunopharma, Inc.

Registration Statement on Form S-1

File No. 333-274931

Request for Acceleration

Ladies and Gentleman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Estrella Immunopharma, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-274931), so that it may become effective at 4:00 p.m. Eastern Time on December 28, 2023, or as soon thereafter as practicable.

Very Truly Yours,

Estrella Immunopharma, Inc.

By:	/s/ Cheng Liu
	Name:	Cheng Liu
	Title:	Chief Executive Officer

cc:

Peter Xu, Chief Financial Officer, Estrella Immunopharma, Inc.

Michael J. Blankenship, Winston & Strawn LLP