CORRESP 1 filename1.htm CORRESP

May 2, 2014

 

 

VIA EDGAR

 

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

 

Re: ARCA biopharma, Inc.
     Registration Statement on Form S-3
     Filed: April 4, 2014
     File No. 333-195054

Ladies and Gentlemen:

ARCA biopharma, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced filing to become effective at 4:00 p.m. Eastern Time on Tuesday, May 6, 2014, or as soon thereafter as is practicable.

The Company hereby acknowledges that:

 

    should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

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


Sincerely,

 

ARCA BIOPHARMA, INC.

By:   /s/ Patrick M. Wheeler
 

Patrick M. Wheeler

Chief Financial Officer

 

 

cc: Jeffrey Riedler, Assistant Director, SEC
   Christina De Rosa, SEC
   Brent Fassett, Esq., Cooley LLP
   John Bernard, Esq., Cooley LLP