Company: OSRH
Filing Date: 2025-01-23
Form Type: CORRESP
Source: 0001213900-25-006143
Chunk: 0

Company: OSR Holdings, Inc.
Filing Date: 2025-01-23
Form: CORRESP
Chunk 0
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January 23, 2025

| K&L Gates LLP                 
 925 4th Avenue, #2900         
 Seattle, WA 98104             
 T +1 206 579-0092 klgates.com |

VIA EDGAR CORRESPONDENCE

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street N.E. Washington, D.C. 20549

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

| Re: | Bellevue Life Sciences Acquisition Corp.              
 Amendment No. 2 to Registration Statement on Form S-4 
 Filed December 27, 2024                               |
|:----|:------------------------------------------------------|
|     | File No. 333-280590                                   |

Dear All:

On behalf
of Bellevue Life Sciences Acquisition Corp. (the “Company”), we submit this letter providing a response to the comments raised
by the Staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Staff”) in a written
comment letter on January 16, 2025 with respect to the Company’s Amendment No. 2 to the Registration Statement on Form S-4 (“Amendment
No. 2”). The bold type below is the Staff’s comment and the regular type constitutes the Company’s response thereto.
The Company has also filed an amended Registration Statement on Form S-4 (the “Form S-4”) which has been revised to be responsive
to the Staff’s comments.

| 1. | We note your response to comment 12, and your disclosure                                                                            
 on page 314 that “[s]ales of Penumbra’s reperfusion catheter, neuron delivery catheter and related tubing and canister represented  
 between 27% and 47% of RMC’s quarterly revenues in 2023 and 2024.” Please address the following comments relating to the expiration 
 of your agreement with Penumbra:                                                                                                    |

January 23, 2025

Page 2of 5

Response: In response to the
Staff’s comment, the Company has revised the relevant risk factor on page 78 of the Form S-4 to provide the requested information.

| ● | We note your disclosure on page 181 that “[t]he BLAC                                                                                        
 M&A Committee discussed the rationale and implications of the termination