SEC Comment Letter 0000000000-23-013904 to OSR Health, Inc. (OSRH)
OSR Health, Inc.
Date: Dec. 20, 2023 · CIK: 0001840425 · Accession: 0000000000-23-013904
AI Filing Summary & Sentiment
File numbers found in text: 001-41390
Letter
United States securities and exchange commission logo December 20, 2023 Kuk Hyoun Hwang Chief Executive Officer Bellevue Life Sciences Acquisition Corp. 10900 NE 4th Street Suite 2300 Bellevue, WA 98004 Re:Bellevue Life Sciences Acquisition Corp. Form 10-K for the Fiscal Year Ending December 31, 2022 File No. 001-41390 Dear Kuk Hyoun Hwang: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ending December 31, 2022 General 1.We refer you to the risk factor disclosures within your definitive proxy statement filed on October 20, 2023, where you acknowledge foreign ties and discuss the impact on your ability to complete your initial business combination. Please revise future periodic filings to include the same disclosure. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameKuk Hyoun Hwang Comapany NameBellevue Life Sciences Acquisition Corp. December 20, 2023 Page 2 FirstName LastName Kuk Hyoun Hwang Bellevue Life Sciences Acquisition Corp. December 20, 2023 Page 2 Please contact Babette Cooper at 202-551-3396 or Jennifer Monick at 202-551-3295 if you have questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
December 20, 2023
Kuk Hyoun Hwang
Chief Executive Officer
Bellevue Life Sciences Acquisition Corp.
10900 NE 4th Street
Suite 2300
Bellevue, WA 98004
Re:Bellevue Life Sciences Acquisition Corp.
Form 10-K for the Fiscal Year Ending December 31, 2022
File No. 001-41390
Dear Kuk Hyoun Hwang:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe
our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ending December 31, 2022
General
1.We refer you to the risk factor disclosures within your definitive proxy statement filed on
October 20, 2023, where you acknowledge foreign ties and discuss the impact on your
ability to complete your initial business combination. Please revise future periodic filings
to include the same disclosure.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameKuk Hyoun Hwang
Comapany NameBellevue Life Sciences Acquisition Corp.
December 20, 2023 Page 2
FirstName LastName
Kuk Hyoun Hwang
Bellevue Life Sciences Acquisition Corp.
December 20, 2023
Page 2
Please contact Babette Cooper at 202-551-3396 or Jennifer Monick at 202-551-3295 if
you have questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction