May 23, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | ARCA biopharma, Inc. |
Registration Statement on Form S-1
Filed: March 25, 2013
File No. 333-187508
Ladies and Gentlemen:
Effective immediately, the undersigned withdraw the request for acceleration sent to your office via EDGAR on May 16, 2013, which requested that the Commission take appropriate action to cause the above-referenced Registration Statement to become effective at 4:00 p.m. Eastern Time on May 20, 2013 or as soon thereafter as practicable. The undersigned anticipate filing an additional acceleration request in the near future.
Sincerely,
ARCABIOPHARMA, INC.
| By: | /s/ Patrick M. Wheeler | |
| Patrick M. Wheeler | ||
| Chief Financial Officer |
| cc: | Jeffrey Riedler, Assistant Director, SEC |
Austin Stephenson, Esq., SEC
Daniel Greenspan, Esq., SEC
Brent D. Fassett, Esq.,Cooley LLP