0001104659-23-099963.txt : 20231013 0001104659-23-099963.hdr.sgml : 20231013 20230912145357 ACCESSION NUMBER: 0001104659-23-099963 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Zura Bio Ltd 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

Zura Bio Limited
1489 W. Warm Springs Rd. #110

Henderson, NV 89014

September 12, 2023

VIA EDGAR

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

RE:	Zura Bio Limited (the “Company”)
	Registration Statement on Form S-1
	(File No. 333-272628) (the “Registration Statement”)

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on September 14, 2023, or as soon thereafter as practicable.

The Company hereby acknowledges that:

Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

	Very truly yours,

	Zura Bio Limited

	By:	/s/ Someit Sidhu
		Name: Someit Sidhu
		Title: Chief Executive Officer and Director