Correspondence 0001213900-24-009486 from BridgeBio Oncology Therapeutics, Inc. (BBOT)
BridgeBio Oncology Therapeutics, Inc.
Date: Feb. 2, 2024 · CIK: 0001869105 · Accession: 0001213900-24-009486
AI Filing Summary & Sentiment
File numbers found in text: 333-276591
Referenced dates: January 23, 2024
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CORRESP
1
filename1.htm
February
2, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance,
Office of Real Estate & Construction
100 F Street, NE
Washington, D.C. 20549
Attn:
Paul Cline
Isaac
Esquivel
Ronald
E. Alper
Pam
Howell
Re: Helix
Acquisition Corp. II
Registration
Statement on Form S-1
Filed
January 18, 2024
File
No. 333-276591
Ladies
and Gentlemen:
On
behalf of our client, Helix Acquisition Corp. II, a Cayman Islands exempted company (the “Company”), we are
writing to submit the Company’s response to the comment of the staff of the Division of Corporation Finance of the United States
Securities and Exchange Commission (the “Staff”) with respect to the above-referenced registration statement
on Form S-1 filed on January 18, 2024 (the “Registration Statement”), contained in the Staff’s letter
dated January 23, 2024 (the “Comment Letter”).
The
Company has filed via EDGAR Amendment No. 1 to the Registration Statement (“Amendment No. 1”), which reflects
the Company’s response to the comment received from the Staff and certain updated information. For ease of reference, the comment
contained in the Comment Letter is printed below in bold and is followed by the Company’s response. All page references in the
response set forth below refer to page numbers in Amendment No.1 as filed.
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.
Response:
The Company has revised the disclosure on page 47 of Amendment No.1 to address the Staff’s comment.
*
* *
Please
do not hesitate to contact Joel L. Rubinstein at (212) 819-7642 of White & Case LLP with any questions or comments regarding this
letter.
Sincerely,
/s/ White & Case LLP
White & Case LLP
cc:
Bihua Chen, Helix Acquisition Corp. II