Correspondence 0001193125-23-304002 from OSR Health, Inc. (OSRH)
OSR Health, Inc.
Date: Dec. 27, 2023 · CIK: 0001840425 · Accession: 0001193125-23-304002
AI Filing Summary & Sentiment
File numbers found in text: 001-41390
Letter
VIA EDGAR CORRESPONDENCE Division of Corporation Finance Office of Real Estate & Construction Re: Bellevue Life Sciences Acquisition Corp. Form 10-K for the Fiscal Year Ending December 31, 2022 Filed March 31, 2023 File No. 001-41390
Dear Ms. Cooper:
On behalf of Bellevue Life Sciences Acquisition Corp. (the “Company”), we submit this letter providing a response to the comment raised by the Staff of the Securities and Exchange Commission (the “Staff”) in a written comment letter on December 20, 2023 with respect to the Company’s Form 10-K for the fiscal year ending December 31, 2022 (File No. 001-41390) (the “Form 10-K”). The bold type below is the Staff’s comment and the regular type constitutes the Company’s response thereto.
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.
The Company notes the Staff’s comment and respectfully advises the Staff that the Company will revise future periodic filings to include similar disclosure to the extent such disclosure still applies to the Company at the time the Company files such future periodic filing with the SEC.
*******
We appreciate your time and attention to the Company’s filing. We hope that this response adequately satisfy the Staff’s comment and concerns. Should you have any questions, please call me at (206) 370-7809.
Very truly yours,
/s/ Gary J. Kocher
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CORRESP 1 filename1.htm CORRESP K&L GATES LLP 925 Fourth Avenue Suite 2900 Seattle, WA 98104 T +1 206 623-7580 klgates.com December 27, 2023 VIA EDGAR CORRESPONDENCE U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street N.E. Washington, D.C. 20549 Attn: Babette Cooper Jennifer Monick Re: Bellevue Life Sciences Acquisition Corp. Form 10-K for the Fiscal Year Ending December 31, 2022 Filed March 31, 2023 File No. 001-41390 Dear Ms. Cooper: On behalf of Bellevue Life Sciences Acquisition Corp. (the “Company”), we submit this letter providing a response to the comment raised by the Staff of the Securities and Exchange Commission (the “Staff”) in a written comment letter on December 20, 2023 with respect to the Company’s Form 10-K for the fiscal year ending December 31, 2022 (File No. 001-41390) (the “Form 10-K”). The bold type below is the Staff’s comment and the regular type constitutes the Company’s response thereto. 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. The Company notes the Staff’s comment and respectfully advises the Staff that the Company will revise future periodic filings to include similar disclosure to the extent such disclosure still applies to the Company at the time the Company files such future periodic filing with the SEC. ******* We appreciate your time and attention to the Company’s filing. We hope that this response adequately satisfy the Staff’s comment and concerns. Should you have any questions, please call me at (206) 370-7809. Very truly yours, /s/ Gary J. Kocher Gary J. Kocher cc: Kuk Hyoun Hwang, Chief Executive Officer