SEC Comment Letter 0000000000-22-013511 to Orchestra BioMed Holdings, Inc. (OBIO) (CIK 0001814114) (OBIO)
Orchestra BioMed Holdings, Inc. (OBIO) (CIK 0001814114)
Date: Dec. 15, 2022 · CIK: 0001814114 · Accession: 0000000000-22-013511
AI Filing Summary & Sentiment
File numbers found in text: 333-266660
Letter
United States securities and exchange commission logo December 15, 2022 Roderick Wong Chief Executive Officer Health Sciences Acquisitions Corp 2 40 10th Avenue, Floor 7 New York, NY 10014 Re:Health Sciences Acquisitions Corp 2 Amendment No. 4 to Registration Statement on Form S-4 Filed December 13, 2022 File No. 333-266660 Dear Roderick Wong: We have reviewed your amended registration statement and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 7, 2022 letter. Unaudited Pro Forma Condensed Consolidated Combined Balance Sheet Notes to the Unaudited Pro Forma Condensed Consolidated Combined Financial Information Note 3. Adjustments to Unaudited Pro Forma Condensed Consolidated Combined Financial Information, page 165 1.Please revise pro forma adjustments C and E on the Unaudited Pro Forma Balance Sheet to make them self-balancing.
FirstName LastNameRoderick Wong Comapany NameHealth Sciences Acquisitions Corp 2 December 15, 2022 Page 2 FirstName LastName Roderick Wong Health Sciences Acquisitions Corp 2 December 15, 2022 Page 2 You may contact Christine Torney at 202-551-3652 or Kevin Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters. Please contact Doris Stacey Gama at 202-551-3188 or Dorrie Yale at 202-551-8776 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Janeane Ferrari, Esq.
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United States securities and exchange commission logo
December 15, 2022
Roderick Wong
Chief Executive Officer
Health Sciences Acquisitions Corp 2
40 10th Avenue, Floor 7
New York, NY 10014
Re:Health Sciences Acquisitions Corp 2
Amendment No. 4 to Registration Statement on Form S-4
Filed December 13, 2022
File No. 333-266660
Dear Roderick Wong:
We have reviewed your amended registration statement and have the following
comment. In some of our comments, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to the comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our December 7, 2022 letter.
Unaudited Pro Forma Condensed Consolidated Combined Balance Sheet
Notes to the Unaudited Pro Forma Condensed Consolidated Combined Financial Information
Note 3. Adjustments to Unaudited Pro Forma Condensed Consolidated Combined Financial
Information, page 165
1.Please revise pro forma adjustments C and E on the Unaudited Pro Forma Balance Sheet
to make them self-balancing.
FirstName LastNameRoderick Wong
Comapany NameHealth Sciences Acquisitions Corp 2
December 15, 2022 Page 2
FirstName LastName
Roderick Wong
Health Sciences Acquisitions Corp 2
December 15, 2022
Page 2
You may contact Christine Torney at 202-551-3652 or Kevin Vaughn at 202-551-3494 if
you have questions regarding comments on the financial statements and related matters. Please
contact Doris Stacey Gama at 202-551-3188 or Dorrie Yale at 202-551-8776 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Janeane Ferrari, Esq.