# EDGAR Filing Document

**Accession Number:** 0001850051
**File Stem:** 0001104659-23-004227
**Filing Date:** 2023-1
**Character Count:** 4280
**Document Hash:** 97e5f2af880b14d618696a44eedde663
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-004227.hdr.sgml**: 20230215

**ACCESSION NUMBER**: 0001104659-23-004227

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20230117

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Intelligent Medicine Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001850051
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 862283527
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 9001 BURDETTE RD.
- **CITY:** BETHESDA
- **STATE:** MD
- **ZIP:** 20817
- **BUSINESS PHONE:** 202-905-5834

**MAIL ADDRESS:**
- **STREET 1:** 9001 BURDETTE RD.
- **CITY:** BETHESDA
- **STATE:** MD
- **ZIP:** 20817

![](tm231356d3_correspimg001.jpg)

January 17, 2023

**<u>Via edgar</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention: Kibum Park <br> Jeffrey Gabor

---

| | |
|:---|:---|
| **Re:** | **Intelligent Medicine Acquisition Corp.<br> Preliminary Proxy Statement on Schedule 14A<br> Filed January 4, 2023<br> File No. 001-41024** |

---

Ladies and Gentlemen:

On behalf of our client Intelligent Medicine Acquisition Corp., a Delaware corporation (the "***Company***"), we submit this letter in response to a comment from the staff (the "***Staff***") of the Securities and Exchange Commission (the "***Commission***") received by letter from the Staff dated January 17, 2023, relating to the Company's Preliminary Proxy Statement on Schedule 14A submitted to the Commission via EDGAR on January 4, 2023 (the "***Preliminary Proxy Statement***").

To facilitate the Staff's review, we have reproduced the text of the Staff's comment in italics below and have followed the comment with the Company's response thereto.

*<u>Preliminary Proxy Statement on Schedule 14A filed January 4, 2023</u>*

*<u>General</u>*

*1.* *With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S. person. If so, also include risk factor disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless.*![](tm231356d3_correspimg003.jpg)

![](tm231356d3_correspimg002.jpg)

U.S. Securities and Exchange Commission <br> January 17, 2023<br> Page 2

In response to the Staff's comment, the Company respectfully advises the Staff that the Company's sponsor, Intelligent Medicine Sponsor LLC, is not controlled by, and does not have substantial ties with, a non-U.S. person, and the Company does not believe that there are any risks to disclose to investors that a proposed business combination with the Company would be subject to regulatory review by a U.S. government entity, such as CFIUS, or would ultimately be prohibited.

Should any member of the Staff have any questions or comments concerning this response, or desire any further information or clarification in respect of the Preliminary Proxy Statement, please do not hesitate to contact the undersigned at (713) 860-7352. Thank you for your assistance.

---

| |
|:---|
| Very truly yours, |
| /s/ Will Burns |
| Will Burns |

---

of Paul Hastings LLP

cc: Gregory C. Simon, Intelligent Medicine Acquisition Corp.