<SEC-DOCUMENT>0001104659-23-002378-index.html : 20230328
<SEC-HEADER>0001104659-23-002378.hdr.sgml : 20230328
<ACCEPTANCE-DATETIME>20230109201100
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-002378
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230109

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2218919d19_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2218919d19_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>