Correspondence 0001193125-23-028583 from OSR Health, Inc. (OSRH)
OSR Health, Inc.
Date: Feb. 8, 2023 · CIK: 0001840425 · Accession: 0001193125-23-028583
AI Filing Summary & Sentiment
File numbers found in text: 333-264597
Show Raw Text
CORRESP 1 filename1.htm CORRESP Bellevue Life Sciences Acquisition Corp. 10900 NE 4th Street, Suite 2300 Bellevue, WA 98004 VIA EDGAR February 8, 2023 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, DC 20549 Attn: Ms. Stacie Gorman Re: Bellevue Life Sciences Acquisition Corp. Registration Statement on Form S-1 File No. 333-264597 Acceleration Request Requested Date: February 9, 2023 Requested Time: 4:00 p.m. Eastern Time (or as soon thereafter as practicable) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bellevue Life Sciences Acquisition Corp., a Delaware corporation (the “Registrant”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on February 9, 2023 at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to our counsel, K&L Gates LLP, by calling Ms. Julie Rizzo at (919) 743-7336. * * * [Signature Page Follows] Sincerely, Bellevue Life Sciences Acquisition Corp. By: /s/ Kuk Hyoun Hwang Kuk Hyoun Hwang Chief Executive Officer cc: Gary Kocher, K&L Gates LLP Julie Rizzo, K&L Gates LLP