SEC Comment Letter 0000000000-24-000906 to BridgeBio Oncology Therapeutics, Inc. (BBOT)
BridgeBio Oncology Therapeutics, Inc.
Date: Jan. 23, 2024 · CIK: 0001869105 · Accession: 0000000000-24-000906
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276591
Letter
United States securities and exchange commission logo January 23, 2024 Bihua Chen Chief Executive Officer Helix Acquisition Corp. II 200 Clarendon Street, 52nd Floor Boston, MA 02116 Re:Helix Acquisition Corp. II Registration Statement on Form S-1 Filed January 18, 2024 File No. 333-276591 Dear Bihua Chen: We have reviewed your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a 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 this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 10, 2024 letter. Registration Statement on Form S-1 filed January 18, 2024 We may issue our shares to investors in connection with our initial business combination ...., page 47 1.We partially reissue prior comment 1. Please disclose that the agreements are intended to ensure a return on investment to the investor in return for funds facilitating the sponsor’s completion of the business combination or providing sufficient liquidity. Additionally, please also disclose that these arrangements result in costs particular to the de-SPAC process that would not be anticipated in a traditional IPO. Lastly, please provide additional disclosure of the resultant risks to investors.
FirstName LastNameBihua Chen Comapany NameHelix Acquisition Corp. II January 23, 2024 Page 2 FirstName LastName Bihua Chen Helix Acquisition Corp. II January 23, 2024 Page 2 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Paul Cline at 202-551-3851 or Isaac Esquivel at 202-551-3395 if you have questions regarding the financial statements and related matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Pam Howell at 202-551-3357 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Joel Rubinstein
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United States securities and exchange commission logo
January 23, 2024
Bihua Chen
Chief Executive Officer
Helix Acquisition Corp. II
200 Clarendon Street, 52nd Floor
Boston, MA 02116
Re:Helix Acquisition Corp. II
Registration Statement on Form S-1
Filed January 18, 2024
File No. 333-276591
Dear Bihua Chen:
We have reviewed your registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a 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 this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our January 10, 2024 letter.
Registration Statement on Form S-1 filed January 18, 2024
We may issue our shares to investors in connection with our initial business combination ....,
page 47
1.We partially reissue prior comment 1. Please disclose that the agreements are intended to
ensure a return on investment to the investor in return for funds facilitating the sponsor’s
completion of the business combination or providing sufficient liquidity. Additionally,
please also disclose that these arrangements result in costs particular to the de-SPAC
process that would not be anticipated in a traditional IPO. Lastly, please provide
additional disclosure of the resultant risks to investors.
FirstName LastNameBihua Chen
Comapany NameHelix Acquisition Corp. II
January 23, 2024 Page 2
FirstName LastName
Bihua Chen
Helix Acquisition Corp. II
January 23, 2024
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Paul Cline at 202-551-3851 or Isaac Esquivel at 202-551-3395 if you have
questions regarding the financial statements and related matters. Please contact Ronald (Ron) E.
Alper at 202-551-3329 or Pam Howell at 202-551-3357 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Joel Rubinstein