SEC Comment Letter 0000000000-24-000102 to OSR Health, Inc. (OSRH)

OSR Health, Inc.
Date: Jan. 3, 2024 · CIK: 0001840425 · Accession: 0000000000-24-000102

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 3, 2024

Author

Katherine Bagley

Form

UPLOAD

Company

OSR Health, Inc.

Letter

United States securities and exchange commission logo January 3, 2024 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. Draft Registration Statement on Form S-4 Submitted December 21, 2023 CIK No. 0001840425 Dear Kuk Hyoun Hwang: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically,

The independent auditors' report for OSR Holdings Co., Ltd. does not refer to conducting the audit in accordance with the standards of the PCAOB.

We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Katherine Bagley at 202-551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Gary Kocher

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United States securities and exchange commission logo
January 3, 2024
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.
Draft Registration Statement on Form S-4
Submitted December 21, 2023
CIK No. 0001840425
Dear Kuk Hyoun Hwang:
            Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically,

            The independent auditors' report for OSR Holdings Co., Ltd. does not refer to conducting
the audit in accordance with the standards of the PCAOB.

            We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
            Please contact Katherine Bagley at 202-551-2545 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Gary Kocher

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