SecProbe.io

CORRESP
 1
 filename1.htm

 Helix Acquisition Corp. III

 c/o Cormorant Asset Management, LP
200 Clarendon Street, 52 nd Floor
Boston, MA 02116

 January 20, 2026

 VIA EDGAR

 Division of Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

 Attn:
 Benjamin Holt

 Re:

 Helix Acquisition Corp. III
 Registration Statement on Form S-1
 Filed December 8, 2025, as amended
 File No. 333-291993

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the rules
and regulations promulgated under the Securities Act of 1933, as amended, Helix Acquisition Corp. III respectfully requests that the effective
date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C.
time on January 22, 2026, or as soon thereafter as practicable.

 Please call Daniel Nussen of White
& Case LLP at (213) 620-7796 to provide notice of the effectiveness of the Registration Statement.

 [ Signature Page Follows ]

 Very truly yours,

 Helix Acquisition Corp. III

 By:
 /s/ Bihua Chen

 Name:
 Bihua Chen

 Title:
 Chairperson and
 Chief Executive Officer

 cc: Daniel Nussen, White & Case LLP

CORRESP
 1
 filename1.htm

 January 20, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: Helix Acquisition Corp. III
Registration Statement on Form S-1
File No. 333-291993

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Helix Acquisition Corp.
III that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00
p.m. ET on January 22, 2026, or as soon as thereafter practicable.

 Pursuant to Rule 460 of the
General Rules and Regulations under the Act, the undersigned advises you that there will be distributed to each underwriter or dealer,
who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus
as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 The undersigned advises that
it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.

 [ signature page follows ]

 Very truly yours,

 LEERINK PARTNERS LLC

 By:
 /s/ Sean Pitt

 Name:
 Sean Pitt

 Title:
 Senior Managing Director

 OPPENHEIMER & CO. INC.

 By:
 /s/ Peter Bennett

 Name:
 Peter Bennett

 Title:
 Managing Director, Head of Equity Capital Markets

 [Signature page to Underwriter's Acceleration
Request]

<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>