Company: OSRH
Filing Date: 2025-01-29
Form Type: CORRESP
Source: 0001213900-25-007935
Chunk: 0

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: CORRESP
Chunk 0
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January 29, 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. 3 to Registration Statement on Form S-4 
 Filed January 24, 2025                                |
|:----|:------------------------------------------------------|
|     | 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 oral comments raised by the
Staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Staff”) on January 28, 2025
with respect to the Company’s Amendment No. 3 to the Registration Statement on Form S-4 (“Amendment No. 3”). 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
oral comments.

Response: In response to the Staff’s comment, the
Company has revised the Form S-4 to include the information requested by the Staff.

Response: In response to the Staff’s comment, the
Company has revised the Form S-4 to include executive compensation disclosures for fiscal year 2024.

Response: In response to the Staff’s comment, the
Company has revised the Form S-4 to clarify statements made regarding safety and efficacy.

Response: In response to the Staff’s comment, the
Company has revised the Form S-4 to clarify that the Company’s warrants would likely become worthless in the event the Company enters
bankruptcy proceedings.

We appreciate your time and
attention to the Company’s filing. We hope that these responses adequately satisfy the Staff’s comments and concerns. Should
you have any questions, please call me at (206) 370-780