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  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
  filed with the Securities and Exchange Commission on March 6, 2025</B></FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
  No. 333-</B></FONT></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: 8pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: right"></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WASHINGTON,
  DC 20549</B></FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>FORM
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933</B></FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Oruka
  Therapeutics, Inc.</B></FONT>
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
  name of registrant as specified in its charter)</FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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; text-align: center; width: 49%"><B>Delaware</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><B>36-3855489</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(State or Other Jurisdiction of<BR>
   Incorporation or Organization)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(I.R.S. Employer<BR>
   Identification No.)</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-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Oruka
  Therapeutics, Inc. </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>855
  Oak Grove Avenue, Suite 100</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Menlo
  Park, California 94025 </B></FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
  of Principal Executive Offices, Zip Code)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Oruka
  Therapeutics, Inc. 2024 Stock Incentive Plan</B></FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Oruka
  Therapeutics, Inc. 2024 Employee Stock Purchase Plan</B></FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
  title of the plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Paul
  Quinlan</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>General
  Counsel and Corporate Secretary</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Oruka
  Therapeutics, Inc. </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>855
  Oak Grove Avenue, Suite 100</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Menlo
  Park, California 94025</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(650)
  606-7910</B></FONT></P>
  
  <P STYLE="text-align: center; font: 6pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
  address, including zip code, and telephone number, including area code, of agent for service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
  a copy to:</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Gina
      Hancock</B></FONT></P>
      <P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Gibson,
      Dunn &amp; Crutcher LLP</B></FONT></P>
      <P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2001
      Ross Ave, Suite 2100</B></FONT></P>
      <P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Dallas,
      Texas 75201</B></FONT></P>
      <P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(214)
      698-3100</B></FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
  
  
  
  <P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 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: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></P>
  
  <P STYLE="font: 4.5pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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-family: Times New Roman, Times, Serif; 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-family: Times New Roman, Times, Serif; 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-family: Times New Roman, Times, Serif; 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><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; 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>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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.&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <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"></P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <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-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXPLANATORY
  NOTE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Registration Statement on Form S-8 is being filed by Oruka Therapeutics, Inc., a Delaware corporation (the &ldquo;<B><I>Registrant</I></B>&rdquo;),
  pursuant to General Instruction E to Form S-8, under the Securities Act of 1933, as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;),
  in order to register an additional (i) 2,753,543 shares of its 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;), and (ii) 550,709 shares
  of Common Stock issuable under the Oruka Therapeutics, Inc. 2024 Employee Stock Purchase Plan (the &ldquo;<B><I>ESPP</I></B>&rdquo;),
  pursuant to the provisions of those plans providing for an automatic increase in the number of shares reserved for issuance under such
  plans.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  information contained in the Registrant&rsquo;s registration statement on Form S-8 previously filed with the Securities and Exchange
  Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) on November 14, 2024 (File No. <A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024098574/ea0220598-s8_oruka.htm">333-283243</A>),
  together with all exhibits filed therewith or incorporated therein by reference, are hereby incorporated by reference pursuant to General
  Instruction E to Form S-8, and the shares of Common Stock registered hereunder are in addition to the shares of Common Stock registered
  on such registration statement with respect to the SIP and the ESPP.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <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-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;8.
  Exhibits.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 9%"><B>Exhibit No.</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 90%"><B>Exhibit Description</B></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex3-5_oruka.htm">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).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>4.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex3-6_oruka.htm">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).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>5.1*</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea023300001ex5-1_oruka.htm">Opinion of Gibson, Dunn &amp; Crutcher LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>23.1*</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea023300001ex23-1_oruka.htm">Consent of Independent Registered Public Accounting Firm.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>23.2*</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea023300001ex5-1_oruka.htm">Consent of Gibson, Dunn &amp; Crutcher LLP (included in Exhibit 5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>24.1*</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="#a_001">Power of Attorney (included on the signature page to this Registration Statement).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex10-10_oruka.htm">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).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>99.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/907654/000121390024076184/ea021319301ex10-11_oruka.htm">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).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107.1*</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea023300001ex-fee_oruka.htm">Filing Fee Table.</A></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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
  herewith.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Page; Sequence: 3; 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: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES
  </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 6th day of March, 2025.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt 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>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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;&nbsp;&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: </FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lawrence Klein</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_001"></A>POWER
  OF ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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; text-align: left; width: 28%; vertical-align: bottom"><B>Signature</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 40%"><B>Title</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%"><B>&nbsp;</B></TD>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; text-align: center; width: 28%"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom">/s/ Lawrence Klein</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer and Director</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 6, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">Lawrence Klein</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">(<I>principal executive officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/
  Arjun Agarwal</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Senior Vice
  President, Finance and Treasurer</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 6, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">Arjun Agarwal</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">(<I>principal financial and accounting officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom">/s/ Samarth Kulkarni</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">Chairman of the Board</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 6, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">Samarth Kulkarni</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom">/s/ Kristine Ball</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 6, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">Kristine Ball</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom">/s/ Carl Dambkowski</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 6, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">Carl Dambkowski</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom">/s/ Peter Harwin</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 6, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">Peter Harwin</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom">/s/ Cameron Turtle </TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 6, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; vertical-align: bottom">Cameron Turtle</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"></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">&nbsp;</P>
  
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  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-2&nbsp;</FONT></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>
  
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  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0233000-s8_oruka.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 35553}]
metadata_filer: {"company-data": {"conformed-name": "Oruka Therapeutics, Inc.", "cik": "0000907654", "assigned-sic": "2834", "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": "333-285601", "film-number": "25715617"}, "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 March 6, 2025
  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
  (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:
  Gina
      Hancock
  Gibson,
      Dunn & Crutcher LLP
  2001
      Ross Ave, Suite 2100
  Dallas,
      Texas 75201
  (214)
      698-3100
  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
  This
  Registration Statement on Form S-8 is being filed by Oruka Therapeutics, Inc., a Delaware corporation (the "
  Registrant
  "),
  pursuant to General Instruction E to Form S-8, under the Securities Act of 1933, as amended (the "
  Securities Act
  "),
  in order to register an additional (i) 2,753,543 shares of its common stock, par value $0.001 per share (the "
  Common Stock
  "),
  issuable under the Oruka Therapeutics, Inc. 2024 Stock Incentive Plan (the "
  SIP
  "), and (ii) 550,709 shares
  of Common Stock issuable under the Oruka Therapeutics, Inc. 2024 Employee Stock Purchase Plan (the "
  ESPP
  "),
  pursuant to the provisions of those plans providing for an automatic increase in the number of shares reserved for issuance under such
  plans.
  The
  information contained in the Registrant's registration statement on Form S-8 previously filed with the Securities and Exchange
  Commission (the "
  Commission
  ") on November 14, 2024 (File No.
  333-283243
  ),
  together with all exhibits filed therewith or incorporated therein by reference, are hereby incorporated by reference pursuant to General
  Instruction E to Form S-8, and the shares of Common Stock registered hereunder are in addition to the shares of Common Stock registered
  on such registration statement with respect to the SIP and the ESPP.
  PART
  II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  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
  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).
  107.1*
  Filing Fee Table.
  *
  Filed
  herewith.
  II-1
  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 6th day of March, 2025.
  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
  March 6, 2025
  Lawrence Klein
  (
  principal executive officer
  )
  /s/
  Arjun Agarwal
  Senior Vice
  President, Finance and Treasurer
  March 6, 2025
  Arjun Agarwal
  (
  principal financial and accounting officer
  )
  /s/ Samarth Kulkarni
  Chairman of the Board
  March 6, 2025
  Samarth Kulkarni
  /s/ Kristine Ball
  Director
  March 6, 2025
  Kristine Ball
  /s/ Carl Dambkowski
  Director
  March 6, 2025
  Carl Dambkowski
  /s/ Peter Harwin
  Director
  March 6, 2025
  Peter Harwin
  /s/ Cameron Turtle
  Director
  March 6, 2025
  Cameron Turtle
  II-2