0001104659-23-023334.txt : 20230328 0001104659-23-023334.hdr.sgml : 20230328 20230217170156 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 CORRESP 1 filename1.htm

JATT Acquisition Corp

c/o Maples Corporate Services Limited,

PO Box 309, Ugland House,

Grand Cayman, KY1-1104, Cayman Islands

February 17, 2023

VIA EDGAR & TELECOPY

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

RE:	JATT Acquisition Corp (the “Company”) Registration Statement on Form S-4, as amended (File No. 333-267005 ) (the “Registration Statement”)
	Withdrawal Request for Acceleration of Effective Date

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.

Very truly yours, JATT ACQUISITION CORP

By:	/s/ Someit Sidhu, MD
	Name:	Someit Sidhu, MD
	Title:	Chairman and Chief Executive Officer

cc:

Giovanni Caruso, Loeb & Loeb LLP