Correspondence 0001213900-24-004370 from CERO THERAPEUTICS HOLDINGS, INC. (CERO)
CERO THERAPEUTICS HOLDINGS, INC.
Date: Jan. 18, 2024 · CIK: 0001870404 · Accession: 0001213900-24-004370
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File numbers found in text: 333-272467
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CORRESP
1
filename1.htm
VIA EDGAR
January 18, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Ibolya Ignat, Lynn Dicker, Dillon
Hagius and Alan Campbell
Re: Phoenix
Biotech Acquisition Corp.
Registration
Statement on Form S-4
File No. 333-272467
Request for Effectiveness
Ladies and Gentlemen,
Reference is made to the Registration
Statement on Form S-4 (File No. 333-272467) filed by Phoenix Biotech Acquisition Corp. (the “Company”) with the
U.S. Securities and Exchange Commission on June 7, 2023, as amended on July 19, 2023, August 14, 2023, December 18, 2023, January 9,
2024 and January 17, 2024 (the “Registration Statement”).
The Company hereby requests that
the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on January 19, 2024, or as soon as possible
thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended (the “Act”). In making
this request, the Company acknowledges that it is aware of its responsibilities under the Act.
Please contact our counsel, Jeffrey
A. Letalien of Goodwin Procter LLP, at (212) 459-7203 or via email at jletalien@goodwinlaw.com with any questions you may have concerning
this letter or if you require any additional information. We request that we be notified of the effectiveness of the Registration Statement
by a telephone call to Mr. Letalien and that such effectiveness also be confirmed in writing.
Sincerely,
/s/
Chris Ehrlich
Chris Ehrlich
Chief Executive Officer
cc: Stephen M. Davis, Goodwin Procter LLP
Jeffrey A. Letalien,
Goodwin Procter LLP
Adam C. Berkaw, Ellenoff Grossman & Schole LLP