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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

Offering / Registration Process

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File numbers found in text: 333-291993

Date
January 14, 2026
Author
Division of
Form
UPLOAD
Company
Helix Acquisition Corp. III

Letter

Re: Helix Acquisition Corp. III Registration Statement on Form S-1 Filed December 8, 2025 File No. 333-291993 Dear Bihua Chen:

January 14, 2026

Bihua Chen Chief Executive Officer Helix Acquisition Corp. III Cormorant Asset Management, LP 200 Clarendon Street, 52nd Floor Boston, MA 02116

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

Show Raw Text
<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>