# EDGAR Filing Document

**Accession Number:** 0001840425
**File Stem:** 0001193125-23-028583
**Filing Date:** 2023-2
**Character Count:** 2676
**Document Hash:** c79fd9b0a238a7f417d76669cf7c460c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-028583.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0001193125-23-028583

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230208

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bellevue Life Sciences Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001840425
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 845052822
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 10900 NE 4TH STREET, SUITE 2300
- **CITY:** BELLEVUE
- **STATE:** WA
- **ZIP:** 98004
- **BUSINESS PHONE:** 425-635-7700

**MAIL ADDRESS:**
- **STREET 1:** 10900 NE 4TH STREET, SUITE 2300
- **CITY:** BELLEVUE
- **STATE:** WA
- **ZIP:** 98004

**Bellevue Life Sciences Acquisition Corp.**

**10900 NE 4th Street, Suite 2300** 

**Bellevue, WA 98004** 

**VIA EDGAR** 

February 8, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC 20549

Attn: Ms. Stacie Gorman

---

| | |
|:---|:---|
| **Re:** | **Bellevue Life Sciences Acquisition Corp.**  |

---

**Registration Statement on Form S-1** 

**File No. 333-264597** 

**<u>Acceleration Request</u>**

---

| | |
|:---|:---|
| **Requested Date:** | February 9, 2023 |
| **Requested Time:** | 4:00 p.m. Eastern Time (or as soon thereafter as practicable) |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bellevue Life Sciences Acquisition Corp., a Delaware corporation (the "**Registrant**"), hereby requests that the Securities and Exchange Commission (the "**Commission**") take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on February 9, 2023 at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to our counsel, K&L Gates LLP, by calling Ms. Julie Rizzo at (919) 743-7336.

\* \* \*

[*Signature Page Follows*]

------

---

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

---

cc: Gary Kocher, K&L Gates LLP

Julie Rizzo, K&L Gates LLP