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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on November 14, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5in 0pt 0; text-align: right"><B>Registration No. 333-</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, DC 20549</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oruka Therapeutics, Inc. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>36-3855489</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 49%; font-size: 10pt; text-align: center">(State or Other Jurisdiction of <BR> Incorporation or Organization)</TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 49%">(I.R.S. Employer<BR> Identification No.)&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oruka Therapeutics, Inc. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>855 Oak Grove Avenue, Suite 100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Menlo Park, California 94025 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices, Zip Code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oruka Therapeutics, Inc. 2024 Stock Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oruka Therapeutics, Inc. 2024 Employee Stock
  Purchase Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oruka Therapeutics, Inc. Amended and Restated
  2024 Equity Incentive Plan </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Employee Warrants</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Paul Quinlan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>General Counsel and Corporate Secretary</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oruka Therapeutics, Inc. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>855 Oak Grove Avenue, Suite 100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Menlo Park, California 94025</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(650) 606-7910</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, including zip code, and telephone
  number, including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">With a copy to:</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sean Feller</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gibson, Dunn &amp; Crutcher LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2029 Century Park East, Suite 4000</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Los Angeles, CA 90067-3026</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(310) 552-8500</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
  &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo;, &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth
  company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD COLSPAN="4"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                      <P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</FONT></P></TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On August 29, 2024, Oruka
  Therapeutics, Inc., a Delaware corporation, formerly known as known as ARCA biopharma, Inc. (the &ldquo;<B><I>Registrant</I></B>&rdquo;),
  completed a business combination (the &ldquo;<B><I>Merger</I></B>&rdquo;) with Oruka Therapeutics Operating Company, LLC (formerly known
  as Oruka Therapeutics, Inc., a private Delaware corporation, or &ldquo;<B><I>Pre-Merger Oruka</I></B>&rdquo;) pursuant to an Agreement
  and Plan of Merger and Reorganization, dated as of April 3, 2024, by and among the Registrant, Atlas Merger Sub Corp, a Delaware corporation
  and wholly owned subsidiary of the Registrant, Atlas Merger Sub II, LLC, a Delaware limited liability company and wholly owned subsidiary
  of the Registrant, and Pre-Merger Oruka.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Registration Statement
  on Form S-8 is being filed by the Registrant, relating to (i) 4,634,891 shares of the Registrant&rsquo;s common stock, par value $0.001
  per share (the &ldquo;<B><I>Common Stock</I></B>&rdquo;), issuable under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (the &ldquo;<B><I>SIP</I></B>&rdquo;),
  (ii) 463,489 shares of Common Stock issuable under the Oruka Therapeutics, Inc. 2024 Employee Stock Purchase Plan, (iii) 1,179,193 shares
  of Common Stock issuable under the Oruka Therapeutics, Inc. Amended and Restated 2024 Equity Incentive Plan (the &ldquo;<B><I>EIP</I></B>&rdquo;)
  pursuant to outstanding stock options to purchase shares of Pre-Merger Oruka that were assumed by the Registrant and converted into stock
  options to purchase shares of Common Stock in connection with the Merger, and (iv) 3,054,358 shares of Common Stock issuable under outstanding
  employee warrants to purchase shares of Pre-Merger Oruka that were assumed by the Registrant and converted into warrants to purchase shares
  of Common Stock in connection with the Merger.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I<BR>
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; width: 0.5in">Item 1.</TD>
      <TD STYLE="font-weight: bold"> Plan Information.</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The documents containing the
  information specified in Part I of Form S-8 will be delivered to the grantee as specified by Rule 428(b)(1) of the Securities Act of 1933,
  as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;). In accordance with the instructions to Part I of Form S-8, such documents
  are not being filed with the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item&nbsp;3 of Part II of Form S-8, taken together, constitute a prospectus that
  meets the requirements of Section&nbsp;10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; width: 0.5in">Item 3.</TD>
      <TD STYLE="font-weight: bold">Incorporation of Certain Documents by Reference.</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents, which
  have previously been filed by the Registrant with the Commission pursuant to the Securities Act and pursuant to the Securities Exchange
  Act of 1934, as amended (the &ldquo;<B><I>Exchange Act</I></B>&rdquo;), are incorporated by reference herein and shall be deemed to be
  a part hereof; provided, however, that any portion of such documents containing financial statements of the Registrant prior to the Merger
  shall not be so incorporated:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024009809/abio-20231231.htm">Form 10-K</A> for the fiscal year ended December 31, 2023, filed with
  the Commission on February 1, 2024;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Quarterly Reports on Form 10-Q for the quarterly period ended March 31, 2024, filed
  with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024048329/abio-20240331.htm">April 25, 2024</A>, the quarterly period ended June 30, 2024, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024089246/abio-20240630.htm">August 1, 2024</A>, and the
  quarterly period ended September 30, 2024, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024097443/ea0216929-10q_oruka.htm">November 13, 2024</A>;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Current Reports on Form&nbsp;8-K filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024009397/abio-20240130.htm">January
                                                                 31, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024011737/abio-20240202.htm">February 6, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024035373/abio-20240319.htm">March
                                                                 22, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000119312524085437/d794675d8k.htm">April 3, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024041846/abio-20240402.htm">April
                                                                 4, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000095017024046918/abio-20240420.htm">April 23, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024060156/ea0209134-8k425_arcabio.htm">July
                                                                 9, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024069662/ea0211472-8k425_arcabio.htm">August 15,
                                                                 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024070263/ea0211617-8k425_arcabio.htm">August 16,
                                                                 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024072251/ea021219701-8k_arcabio.htm">August 23,
                                                                 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024072683/ea0212462-8k425_arcabio.htm">August 27,
                                                                 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea0213193-8k_orukathera.htm">September 5,
                                                                 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024078549/ea0214439-8k_oruka.htm">September 13, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024085543/ea0216746-8k_oruka.htm">October
                                                                 4, 2024</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/907654/000121390024098530/ea0221362-8k_oruka.htm" STYLE="-sec-extract: exhibit">November 14, 2024</A>; and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(d)</TD><TD STYLE="text-align: justify">the description of the Common Stock contained in the Registrant&rsquo;s Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/907654/000121390024097737/ea0220567-s1_orukatherap.htm">Form S-1</A> filed with the Commission on November 14, 2024, together with any amendment or report filed with the Commission for the purpose of
  updating such description.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition, all documents
  subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
  the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered hereby have been sold
  or that deregisters all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and
  to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, unless specifically stated to the contrary,
  none of the information that the Registrant discloses under Items 2.02 or 7.01 of any Current Report on Form 8-K that it may from time
  to time furnish to the Commission will be incorporated by reference into, or otherwise included in, this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement, including financial
  statements, contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
  for purposes of this Registration Statement to the extent that a statement contained herein or therein or in any other subsequently filed
  document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
  modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"><B>Item 4.</B></TD><TD><B>Description of Securities</B>.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"><B>Item 5.</B></TD><TD><B>Interests of Named Experts and Counsel</B>.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"><B>Item 6.</B></TD><TD><B>Indemnification of Directors and Officers</B>.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 of the Delaware General Corporation Law (&ldquo;<B><I>DGCL</I></B>&rdquo;)
  authorizes a court to award, or a corporation&rsquo;s board of directors to grant, indemnity to directors and officers under certain circumstances
  and subject to certain limitations. The terms of Section 145 of the DGCL are sufficiently broad to permit indemnification under certain
  circumstances for liabilities, including reimbursement of expenses incurred, arising under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As permitted by the DGCL, the Registrant&rsquo;s Certificate of Incorporation
  contains provisions that eliminate the personal liability of its directors for monetary damages for any breach of fiduciary duties as
  a director, except liability for the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">any breach of the director&rsquo;s duty of loyalty to the
  Registrant or its stockholders;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">acts or omissions not in good faith or that involve intentional
  misconduct or a knowing violation of law;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">under Section 174 of the DGCL (regarding unlawful dividends
  and stock purchases); or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">any transaction from which the director derived an improper
  personal benefit.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">As permitted by the DGCL, the Registrant&rsquo;s Bylaws provide that:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the Registrant is required to indemnify its directors and
  executive officers to the fullest extent permitted by the DGCL, subject to very limited exceptions;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the Registrant may indemnify its other employees and agents
  as set forth in the DGCL;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the Registrant is required to advance expenses, as incurred,
  to its directors and executive officers in connection with a legal proceeding to the fullest extent permitted by the DGCL, subject to
  very limited exceptions; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the rights conferred in the Bylaws are not exclusive.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant has entered, and intends to continue to enter, into
  separate indemnification agreements with its directors and executive officers to provide these directors and executive officers additional
  contractual assurances regarding the scope of the indemnification set forth in the Registrant&rsquo;s Certificate of Incorporation and
  Bylaws and to provide additional procedural protections. At present, there is no pending litigation or proceeding involving a director
  or executive officer of the Registrant regarding which indemnification is sought.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The indemnification provisions in the Registrant&rsquo;s Certificate
  of Incorporation, Bylaws and the indemnification agreements entered into or to be entered into between the Registrant and each of its
  directors and executive officers may be sufficiently broad to permit indemnification of the Registrant&rsquo;s directors and executive
  officers for liabilities arising under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant currently carries liability insurance for its directors
  and officers. One of the Registrant&rsquo;s directors, Peter Harwin, is also indemnified by his employer with regard to his service on
  the Registrant&rsquo;s board of directors.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The SIP provides that no member of the compensation
  committee (or other committee acting as administrator of the SIP) shall be personally liable by reason of any contract or other instrument
  executed by such member or on his or her behalf in his or her capacity as a member of such committee nor for any mistake of judgment made
  in good faith, and the Registrant shall indemnify and hold harmless each member of the committee and each other employee, officer or director
  of the Registrant to whom any duty or power relating to the administration or interpretation of the SIP may be allocated or delegated,
  against any cost or expense or liability arising out of any act or omission to act in connection with the SIP, unless arising out of such
  person&rsquo;s own fraud or willful bad faith; provided, however, that approval of the board of directors of the Registrant shall be required
  for the payment of any amount in settlement of a claim against any such person.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The EIP provides that no director or person acting
  pursuant to the authority delegated by the board of directors of the Registrant shall be liable for any action or determination relating
  to or under the EIP made in good faith.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; width: 0.5in">Item 7.</TD>
      <TD STYLE="font-weight: bold">Exemption from Registration Claimed.</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; width: 0.5in">Item&nbsp;8.</TD>
      <TD STYLE="font-weight: bold"> Exhibits.</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="text-align: left; vertical-align: top; width: 9%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; width: 90%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit Description</B></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex3-5_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Amended and Restated Certificate of Incorporation of Oruka Therapeutics, Inc. (incorporated by reference to Exhibit 3.5 of the Registrant&rsquo;s Current Report on Form 8-K, filed with the Commission on September 5, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex3-6_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Bylaws of Oruka Therapeutics, Inc. (incorporated by reference to Exhibit 3.6 of the Registrant&rsquo;s Current Report on Form 8-K, filed with the Commission on September 5, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea022059801ex5-1_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Gibson, Dunn &amp; Crutcher LLP.</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea022059801ex23-1_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Independent Registered Public Accounting Firm.</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea022059801ex5-1_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Gibson, Dunn &amp; Crutcher LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#aa_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included on the signature page to this Registration Statement).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex10-10_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (incorporated by reference to Exhibit 10.10 of the Registrant&rsquo;s Current Report on Form 8-K, filed with the Commission on September 5, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2*</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea022059801ex99-2_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Grant Notice for Stock Option and Standard Terms and Conditions for Stock Options under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (Directors).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.3*</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea022059801ex99-3_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Grant Notice for Stock Option and Standard Terms and Conditions for Stock Options under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (Employees).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.4</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex10-11_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oruka Therapeutics, Inc. 2024 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.11 of the Registrant&rsquo;s Current Report on Form 8-K, filed with the Commission on September 5, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.5</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024042529/ea020512201ex10-40_arcabio.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Oruka Therapeutics, Inc. 2024 Equity Incentive Plan, as amended by the First Amendment dated May 7, 2024 (incorporated by reference to Exhibit 10.40 of the Registrant&rsquo;s Form S-4, filed with the Commission on May 14, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.6</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex10-13_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Amendment to Amended and Restated Oruka Therapeutics, Inc. 2024 Equity Incentive Plan, effective as of May 7, 2024 (incorporated by reference to Exhibit 10.13 of the Registrant&rsquo;s Current Report on Form 8-K, filed with the Commission on September 5, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.7</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024042529/ea020512201ex10-42_arcabio.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Stock Option Agreement under Oruka Therapeutics, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.42 of the Registrant&rsquo;s Form S-4, filed with the Commission on May 14, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.8</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex10-16_oruka.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Employee Warrant Agreement (incorporated by reference to Exhibit 10.16 of the Registrant&rsquo;s Current Report on Form 8-K, filed with the Commission on September 5, 2024).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107.1*</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea022059801ex-fee_oruka.htm">Filing Fee Table.</A></FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; width: 0.5in">Item 9.</TD>
      <TD STYLE="font-weight: bold">Undertakings.</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being made, a post-effective amendment to this
  Registration Statement:</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising after the effective date of the Registration
  Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
  in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b)
  if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth
  in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement; and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">To include any material information with respect to the plan of distribution not previously disclosed
  in the Registration Statement or any material change to such information in the Registration Statement;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>provided</I>, <I>however</I>, that
  paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;do not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section
  15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">That, for the purpose of determining any liability under the Securities Act, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">To remove from registration by means of a post-effective amendment any of the securities being registered
  which remain unsold at the termination of the offering.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
  Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section&nbsp;13(a) or Section 15(d) of the Exchange Act
  (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that
  is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(h)</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="aa_001"></A>SIGNATURES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Menlo Park California, on the 13th day of November, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>Oruka Therapeutics, Inc.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">/s/ Lawrence Klein&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Lawrence Klein</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below constitutes and appoints Lawrence Klein, Arjun Agarwal, and Paul Quinlan and each of them (with full
  power to each of them to act alone), the individual&rsquo;s true and lawful attorney-in-fact and agent, with full power of substitution
  and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments,
  including post-effective amendments, to this Registration Statement, and to file the same, with all exhibits thereto and other documents
  in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority
  to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and
  purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents,
  or any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 28%"><FONT STYLE="font-size: 10pt">Signature</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 43%"><FONT STYLE="font-size: 10pt">Title</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 25%"><FONT STYLE="font-size: 10pt">Date</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Lawrence Klein</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>Chief Executive Officer and Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">November 13, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Lawrence Klein</font></TD>
      <TD>&nbsp;</TD>
      <TD> (<I>principal executive officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Arjun Agarwal</TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="margin-top: 0; margin-bottom: 0">Senior Vice President, Finance and Treasurer</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">November 13, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Arjun Agarwal</TD>
      <TD>&nbsp;</TD>
      <TD> (<I>principal financial and
          accounting officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Samarth Kulkarni</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chairman of the Board</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">November 13, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Samarth Kulkarni</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Kristine Ball</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">November 13, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Kristine Ball</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Carl Dambkowski</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">November 13, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Carl Dambkowski</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Peter Harwin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">November 13, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Peter Harwin</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Cameron Turtle</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">November 13, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Cameron Turtle</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">II-5</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0220598-s8_oruka.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 69111}]
metadata_filer: {"company-data": {"conformed-name": "Oruka Therapeutics, Inc.", "cik": "0000907654", "assigned-sic": "2835", "organization-name": "03 Life Sciences", "irs-number": "363855489", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-283243", "film-number": "241464394"}, "business-address": {"street1": "855 OAK GROVE AVE.", "street2": "SUITE 100", "city": "MENLO PARK", "state": "CA", "zip": "94025", "phone": "650-606-7910"}, "mail-address": {"street1": "855 OAK GROVE AVE.", "street2": "SUITE 100", "city": "MENLO PARK", "state": "CA", "zip": "94025"}, "former-company": [{"former-conformed-name": "ARCA biopharma, Inc.", "date-changed": "20090128"}, {"former-conformed-name": "NUVELO INC", "date-changed": "20030203"}, {"former-conformed-name": "HYSEQ INC", "date-changed": "19970610"}]}
text: As filed with the Securities and Exchange Commission
  on November 14, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  Oruka Therapeutics, Inc.
  (Exact name of registrant as specified in its charter)
  Delaware
  36-3855489
  (State or Other Jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  Oruka Therapeutics, Inc.
  855 Oak Grove Avenue, Suite 100
  Menlo Park, California 94025
  (Address of Principal Executive Offices, Zip Code)
  Oruka Therapeutics, Inc. 2024 Stock Incentive
  Plan
  Oruka Therapeutics, Inc. 2024 Employee Stock
  Purchase Plan
  Oruka Therapeutics, Inc. Amended and Restated
  2024 Equity Incentive Plan
  Employee Warrants
  (Full title of the plan)
  Paul Quinlan
  General Counsel and Corporate Secretary
  Oruka Therapeutics, Inc.
  855 Oak Grove Avenue, Suite 100
  Menlo Park, California 94025
  (650) 606-7910
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  With a copy to:
  Sean Feller
  Gibson, Dunn & Crutcher LLP
  2029 Century Park East, Suite 4000
  Los Angeles, CA 90067-3026
  (310) 552-8500
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
  "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth
  company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  EXPLANATORY NOTE
  On August 29, 2024, Oruka
  Therapeutics, Inc., a Delaware corporation, formerly known as known as ARCA biopharma, Inc. (the "
  Registrant
  "),
  completed a business combination (the "
  Merger
  ") with Oruka Therapeutics Operating Company, LLC (formerly known
  as Oruka Therapeutics, Inc., a private Delaware corporation, or "
  Pre-Merger Oruka
  ") pursuant to an Agreement
  and Plan of Merger and Reorganization, dated as of April 3, 2024, by and among the Registrant, Atlas Merger Sub Corp, a Delaware corporation
  and wholly owned subsidiary of the Registrant, Atlas Merger Sub II, LLC, a Delaware limited liability company and wholly owned subsidiary
  of the Registrant, and Pre-Merger Oruka.
  This Registration Statement
  on Form S-8 is being filed by the Registrant, relating to (i) 4,634,891 shares of the Registrant's common stock, par value $0.001
  per share (the "
  Common Stock
  "), issuable under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (the "
  SIP
  "),
  (ii) 463,489 shares of Common Stock issuable under the Oruka Therapeutics, Inc. 2024 Employee Stock Purchase Plan, (iii) 1,179,193 shares
  of Common Stock issuable under the Oruka Therapeutics, Inc. Amended and Restated 2024 Equity Incentive Plan (the "
  EIP
  ")
  pursuant to outstanding stock options to purchase shares of Pre-Merger Oruka that were assumed by the Registrant and converted into stock
  options to purchase shares of Common Stock in connection with the Merger, and (iv) 3,054,358 shares of Common Stock issuable under outstanding
  employee warrants to purchase shares of Pre-Merger Oruka that were assumed by the Registrant and converted into warrants to purchase shares
  of Common Stock in connection with the Merger.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information.
  The documents containing the
  information specified in Part I of Form S-8 will be delivered to the grantee as specified by Rule 428(b)(1) of the Securities Act of 1933,
  as amended (the "
  Securities Act
  "). In accordance with the instructions to Part I of Form S-8, such documents
  are not being filed with the Securities and Exchange Commission (the "
  Commission
  ") either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that
  meets the requirements of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Certain Documents by Reference.
  The following documents, which
  have previously been filed by the Registrant with the Commission pursuant to the Securities Act and pursuant to the Securities Exchange
  Act of 1934, as amended (the "
  Exchange Act
  "), are incorporated by reference herein and shall be deemed to be
  a part hereof; provided, however, that any portion of such documents containing financial statements of the Registrant prior to the Merger
  shall not be so incorporated:
  (a)
  the Registrant's Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2023, filed with
  the Commission on February 1, 2024;
  (b)
  the Registrant's Quarterly Reports on Form 10-Q for the quarterly period ended March 31, 2024, filed
  with the Commission on
  April 25, 2024
  , the quarterly period ended June 30, 2024, filed with the Commission on
  August 1, 2024
  , and the
  quarterly period ended September 30, 2024, filed with the Commission on
  November 13, 2024
  ;
  (c)
  the Registrant's Current Reports on Form 8-K filed with the Commission on
  January
                                                                 31, 2024
  ,
  February 6, 2024
  ,
  March
                                                                 22, 2024
  ,
  April 3, 2024
  ,
  April
                                                                 4, 2024
  ,
  April 23, 2024
  ,
  July
                                                                 9, 2024
  ,
  August 15,
                                                                 2024
  ,
  August 16,
                                                                 2024
  ,
  August 23,
                                                                 2024
  ,
  August 27,
                                                                 2024
  ,
  September 5,
                                                                 2024
  ,
  September 13, 2024
  ,
  October
                                                                 4, 2024
  , and
  November 14, 2024
  ; and
  (d)
  the description of the Common Stock contained in the Registrant's Registration Statement on
  Form S-1
  filed with the Commission on November 14, 2024, together with any amendment or report filed with the Commission for the purpose of
  updating such description.
  In addition, all documents
  subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
  the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered hereby have been sold
  or that deregisters all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and
  to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, unless specifically stated to the contrary,
  none of the information that the Registrant discloses under Items 2.02 or 7.01 of any Current Report on Form 8-K that it may from time
  to time furnish to the Commission will be incorporated by reference into, or otherwise included in, this Registration Statement.
  Any statement, including financial
  statements, contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
  for purposes of this Registration Statement to the extent that a statement contained herein or therein or in any other subsequently filed
  document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
  modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  II-
  1
  Item 4.
  Description of Securities
  .
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel
  .
  Not applicable.
  Item 6.
  Indemnification of Directors and Officers
  .
  Section 145 of the Delaware General Corporation Law ("
  DGCL
  ")
  authorizes a court to award, or a corporation's board of directors to grant, indemnity to directors and officers under certain circumstances
  and subject to certain limitations. The terms of Section 145 of the DGCL are sufficiently broad to permit indemnification under certain
  circumstances for liabilities, including reimbursement of expenses incurred, arising under the Securities Act.
  As permitted by the DGCL, the Registrant's Certificate of Incorporation
  contains provisions that eliminate the personal liability of its directors for monetary damages for any breach of fiduciary duties as
  a director, except liability for the following:
  ●
  any breach of the director's duty of loyalty to the
  Registrant or its stockholders;
  ●
  acts or omissions not in good faith or that involve intentional
  misconduct or a knowing violation of law;
  ●
  under Section 174 of the DGCL (regarding unlawful dividends
  and stock purchases); or
  ●
  any transaction from which the director derived an improper
  personal benefit.
  As permitted by the DGCL, the Registrant's Bylaws provide that:
  ●
  the Registrant is required to indemnify its directors and
  executive officers to the fullest extent permitted by the DGCL, subject to very limited exceptions;
  ●
  the Registrant may indemnify its other employees and agents
  as set forth in the DGCL;
  ●
  the Registrant is required to advance expenses, as incurred,
  to its directors and executive officers in connection with a legal proceeding to the fullest extent permitted by the DGCL, subject to
  very limited exceptions; and
  ●
  the rights conferred in the Bylaws are not exclusive.
  II-
  2
  The Registrant has entered, and intends to continue to enter, into
  separate indemnification agreements with its directors and executive officers to provide these directors and executive officers additional
  contractual assurances regarding the scope of the indemnification set forth in the Registrant's Certificate of Incorporation and
  Bylaws and to provide additional procedural protections. At present, there is no pending litigation or proceeding involving a director
  or executive officer of the Registrant regarding which indemnification is sought.
  The indemnification provisions in the Registrant's Certificate
  of Incorporation, Bylaws and the indemnification agreements entered into or to be entered into between the Registrant and each of its
  directors and executive officers may be sufficiently broad to permit indemnification of the Registrant's directors and executive
  officers for liabilities arising under the Securities Act.
  The Registrant currently carries liability insurance for its directors
  and officers. One of the Registrant's directors, Peter Harwin, is also indemnified by his employer with regard to his service on
  the Registrant's board of directors.
  The SIP provides that no member of the compensation
  committee (or other committee acting as administrator of the SIP) shall be personally liable by reason of any contract or other instrument
  executed by such member or on his or her behalf in his or her capacity as a member of such committee nor for any mistake of judgment made
  in good faith, and the Registrant shall indemnify and hold harmless each member of the committee and each other employee, officer or director
  of the Registrant to whom any duty or power relating to the administration or interpretation of the SIP may be allocated or delegated,
  against any cost or expense or liability arising out of any act or omission to act in connection with the SIP, unless arising out of such
  person's own fraud or willful bad faith; provided, however, that approval of the board of directors of the Registrant shall be required
  for the payment of any amount in settlement of a claim against any such person.
  The EIP provides that no director or person acting
  pursuant to the authority delegated by the board of directors of the Registrant shall be liable for any action or determination relating
  to or under the EIP made in good faith.
  Item 7.
  Exemption from Registration Claimed.
  Not applicable.
  Item 8.
  Exhibits.
  Exhibit No.
  Exhibit Description
  4.1
  Second Amended and Restated Certificate of Incorporation of Oruka Therapeutics, Inc. (incorporated by reference to Exhibit 3.5 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).
  4.2
  Amended and Restated Bylaws of Oruka Therapeutics, Inc. (incorporated by reference to Exhibit 3.6 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).
  5.1*
  Opinion of Gibson, Dunn & Crutcher LLP.
  23.1*
  Consent of Independent Registered Public Accounting Firm.
  23.2*
  Consent of Gibson, Dunn & Crutcher LLP (included in Exhibit 5.1).
  24.1*
  Power of Attorney (included on the signature page to this Registration Statement).
  99.1
  Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (incorporated by reference to Exhibit 10.10 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).
  99.2*
  Form of Grant Notice for Stock Option and Standard Terms and Conditions for Stock Options under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (Directors).
  99.3*
  Form of Grant Notice for Stock Option and Standard Terms and Conditions for Stock Options under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (Employees).
  99.4
  Oruka Therapeutics, Inc. 2024 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.11 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).
  99.5
  Amended and Restated Oruka Therapeutics, Inc. 2024 Equity Incentive Plan, as amended by the First Amendment dated May 7, 2024 (incorporated by reference to Exhibit 10.40 of the Registrant's Form S-4, filed with the Commission on May 14, 2024).
  99.6
  Second Amendment to Amended and Restated Oruka Therapeutics, Inc. 2024 Equity Incentive Plan, effective as of May 7, 2024 (incorporated by reference to Exhibit 10.13 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).
  99.7
  Form of Stock Option Agreement under Oruka Therapeutics, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.42 of the Registrant's Form S-4, filed with the Commission on May 14, 2024).
  99.8
  Form of Employee Warrant Agreement (incorporated by reference to Exhibit 10.16 of the Registrant's Current Report on Form 8-K, filed with the Commission on September 5, 2024).
  107.1*
  Filing Fee Table.
  *
  Filed herewith.
  II-
  3
  Item 9.
  Undertakings.
  (a)
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this
  Registration Statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of the Registration
  Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
  in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b)
  if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth
  in the "Calculation of Registration Fee" table in the effective Registration Statement; and
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed
  in the Registration Statement or any material change to such information in the Registration Statement;
  provided
  ,
  however
  , that
  paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
  15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered
  which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
  Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act
  (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that
  is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (h)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.
  II-
  4
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Menlo Park California, on the 13th day of November, 2024.
  Oruka Therapeutics, Inc.
  By:
  /s/ Lawrence Klein
  Name:
  Lawrence Klein
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below constitutes and appoints Lawrence Klein, Arjun Agarwal, and Paul Quinlan and each of them (with full
  power to each of them to act alone), the individual's true and lawful attorney-in-fact and agent, with full power of substitution
  and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments,
  including post-effective amendments, to this Registration Statement, and to file the same, with all exhibits thereto and other documents
  in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority
  to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and
  purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents,
  or any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Lawrence Klein
  Chief Executive Officer and Director
  November 13, 2024
  Lawrence Klein
  (
  principal executive officer
  )
  /s/ Arjun Agarwal
  Senior Vice President, Finance and Treasurer
  November 13, 2024
  Arjun Agarwal
  (
  principal financial and
          accounting officer
  )
  /s/ Samarth Kulkarni
  Chairman of the Board
  November 13, 2024
  Samarth Kulkarni
  /s/ Kristine Ball
  Director
  November 13, 2024
  Kristine Ball
  /s/ Carl Dambkowski
  Director
  November 13, 2024
  Carl Dambkowski
  /s/ Peter Harwin
  Director
  November 13, 2024
  Peter Harwin
  /s/ Cameron Turtle
  Director
  November 13, 2024
  Cameron Turtle
  II-5