SEC Comment Letter for Helix Acquisition Corp. III (HLXC) — Jan 14, 2026
Helix Acquisition Corp. III
Date: Jan. 14, 2026 · CIK: 0002099656 · Accession: 0000000000-26-000520
AI Filing Summary & Sentiment
File numbers found in text: 333-291993
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 14, 2026 Bihua Chen Chief Executive Officer Helix Acquisition Corp. III Cormorant Asset Management, LP 200 Clarendon Street, 52nd Floor Boston, MA 02116 Re: Helix Acquisition Corp. III Registration Statement on Form S-1 Filed December 8, 2025 File No. 333-291993 Dear Bihua Chen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Joel L. Rubinstein </TEXT> </DOCUMENT>