<SEC-DOCUMENT>0001213900-24-063687.txt : 20240827
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<ACCEPTANCE-DATETIME>20240723183239
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ACCESSION NUMBER:		0001213900-24-063687
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARCA biopharma, Inc.
		CENTRAL INDEX KEY:			0000907654
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				363855489
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10170 CHURCH RANCH WAY
		STREET 2:		SUITE 100
		CITY:			WESTMINSTER
		STATE:			CO
		ZIP:			80021
		BUSINESS PHONE:		7209402200

	MAIL ADDRESS:	
		STREET 1:		10170 CHURCH RANCH WAY
		STREET 2:		SUITE 100
		CITY:			WESTMINSTER
		STATE:			CO
		ZIP:			80021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUVELO INC
		DATE OF NAME CHANGE:	20030203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HYSEQ INC
		DATE OF NAME CHANGE:	19970610
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">ARCA biopharma, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">10170 Church Ranch Way, Suite 100</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Westminster, CO 80021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">July 23, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B><U>VIA EDGAR </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Life Sciences</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F. Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attention: Ibolya Ignat, Daniel Gordon, Tamika Shepard and Joshua Gorsky</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in; text-align: right"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>ARCA biopharma,
                                            Inc.</B></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><B>&nbsp;</B></TD><TD><B>&nbsp;</B></TD><TD STYLE="text-align: justify"><B>Registration Statement on Form S-4</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><B>&nbsp;</B></TD><TD><B>&nbsp;</B></TD><TD STYLE="text-align: justify"><B>File No. 333- 279387</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><B>&nbsp;</B></TD><TD><B>&nbsp;</B></TD><TD STYLE="text-align: justify"><B>Acceleration Request</B></TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 17.25pt">Pursuant to Rule 461 of the Securities Act
of 1933, as amended, ARCA biopharma, Inc., a Delaware corporation (the&nbsp;&ldquo;<B>Issuer</B>&rdquo;), hereby respectfully requests
that the effectiveness of the above captioned registration statement be accelerated so that it becomes effective at 4:00 p.m., Eastern
Time, on July 24, 2024, or as soon thereafter as practicable, or at such later time as the Issuer may orally request via telephone call
to the staff of the Securities and Exchange Commission. The Issuer hereby authorizes each of Brent Fassett, Ethan Lutske, Ross Tanaka
or Savir Punia of Wilson Sonsini Goodrich&nbsp;&amp; Rosati, Professional Corporation, counsel to the Issuer, to make such request on
its behalf.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 17.25pt">Please contact Brent Fassett of Wilson Sonsini
Goodrich &amp; Rosati, Professional Corporation, at (303) 256-5901 with any questions you may have concerning this request. In addition,
please provide a copy of the Commission&rsquo;s order declaring the registration statement effective to Mr. Fassett via email at bfassett@wsgr.com
and via mail at Wilson Sonsini Goodrich &amp; Rosati, Professional Corporation, 1155 Canyon Boulevard, Suite 400, Boulder, Colorado 80302.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 65%">&nbsp;</TD>
    <TD STYLE="width: 0%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 5%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 30%; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Sincerely,</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt">ARCA BIOPHARMA, INC.</P></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt">/s/ C. Jeffrey Dekker</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font-size: 10pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Name: C. Jeffrey Dekker</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt">Title: Chief Financial Officer</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

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