Company: OSRH
Filing Date: 2025-01-30
Form Type: CORRESP
Source: 0001213900-25-008323
Chunk: 0

Company: OSR Holdings, Inc.
Filing Date: 2025-01-30
Form: CORRESP
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<div align='center'>BELLEVUE LIFE SCIENCES ACQUISITION CORP.

10900 NE 4th Street, Suite 2300

Bellevue, WA 98004

January 30, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

| Attn: | Kristin Lochhead |
|       | Li Xiao          |
|       | Juan Grana       |
|       | Katherine Bagley |

| Re: | Registration Statement on Form S-4        |
|     | File No.: 333-280590                      |
|     | Request for Acceleration of Effectiveness |

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Securities Act”), Bellevue Life Sciences Acquisition Corp. (the “Company”)
hereby requests the Securities and Exchange Commission to accelerate the effective date of the above-referenced registration statement
(the “Registration Statement”) and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern
Time, on Friday, January 31, 2025, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges
that it is aware of its responsibilities under the Securities Act.

If there is any change in the acceleration request set
forth above, the Company will promptly notify you of the change, in which case the Company may make an oral request of acceleration of the
effectiveness of the Registration Statement in accordance with Rule 461 of Regulation C. Such request may
be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, K&L Gates LLP.

<div align='center'>[Signature Page Follows]</div>

Thank you for your assistance in this matter.

| Sincerely,                               |                     |                         |
| Bellevue Life Sciences Acquisition Corp. |                     |                         |
| By:                                      | /s/ Kuk Hyoun Hwang |                         |
|                                          | Name:               | Kuk Hyoun Hwang         |
|                                          | Title:              | Chief Executive Officer |