# EDGAR Filing Document

**Accession Number:** 0001841258
**File Stem:** 0000000000-23-001007
**Filing Date:** 2023-1
**Character Count:** 7417
**Document Hash:** eddfda0e299ae209df1716ee85d04088
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001007.hdr.sgml**: 20230306

**ACCESSION NUMBER**: 0000000000-23-001007

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230131

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Oculis Holding AG
- **CENTRAL INDEX KEY:** 0001953530
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** V8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** BAHNHOFSTRASSE 7
- **CITY:** ZUG
- **STATE:** V8
- **ZIP:** 6300
- **BUSINESS PHONE:** 617-937-2423

**MAIL ADDRESS:**
- **STREET 1:** BAHNHOFSTRASSE 7
- **CITY:** ZUG
- **STATE:** V8
- **ZIP:** 6300
**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** European Biotech Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001841258
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** EPFL INNOVATION PARK BUILDING
- **CITY:** LAUSANNE
- **STATE:** V8
- **ZIP:** 1015
- **BUSINESS PHONE:** 41 77 976 21 09

**MAIL ADDRESS:**
- **STREET 1:** EPFL INNOVATION PARK BUILDING
- **CITY:** LAUSANNE
- **STATE:** V8
- **ZIP:** 1015

## Text-Extract

```

United States securities and exchange commission logo

                              January 31, 2023

       Eduardo Bravo Fernandez de Araoz
       Principal Executive Officer
       Oculis Holding AG
       Bahnhofstrasse 7
       CH-6300
       Zug, Switzerland

                                                        Re: Oculis Holding AG
                                                            Amendment No. 3 to
Registration Statement on Form F-4
                                                            Filed January 27,
2023
                                                            File No. 333-268201

       Dear Eduardo Bravo Fernandez de Araoz:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 12, 2023 letter.

       Amendment No. 3 to Registration Statement on F-4 filed January 27, 2023

       Material Tax Considerations, page 165

   1.                                                   We refer to your
response to comment 1 in our letter dated December 20, 2022 and your
                                                        exhibit 8.1 filing.
Revise your "United States Federal Income Tax Considerations to U.S.
                                                        Holders" section to
state that it is the opinion of named counsel. Refer to Section III.B.2
                                                        of Staff Legal Bulletin
No. 19 for guidance.
 Eduardo Bravo Fernandez de Araoz
FirstName  LastNameEduardo  Bravo Fernandez de Araoz
Oculis Holding AG
Comapany
January 31,NameOculis
            2023       Holding AG
January
Page 2 31, 2023 Page 2
FirstName LastName
Oculis SA Consolidated Financial Statements for the Years Ended December 31,
2021 and 2020,
page F-50

2.       We note the audited financial statements included in the filing are
older than 12 months
         since January 1, 2023. Since it appears this F-4 represents your
initial public offering,
         please update your financial statements pursuant to Item 8.A.4 of Form
20-F, or provide
         the appropriate representations in an exhibit. Refer to Instruction 2
to Item 8.A.4.

       You may contact Li Xiao at 202-551-4391 or Daniel Gordon at 202-551-3486
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Daniel Crawford at 202-551-7767 or Joe McCann at 202-551-6262 with any other
questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Derek Dostal, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 31, 2023

Eduardo Bravo Fernandez de Araoz  
Principal Executive Officer  
Oculis Holding AG  
Bahnhofstrasse 7  
CH-6300  
Zug, Switzerland

# **Re: Oculis Holding AG  
Amendment No. 3 to Registration Statement on Form F-4  
Filed January 27, 2023  
File No. 333-268201**

Dear Eduardo Bravo Fernandez de Araoz:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 12, 2023 letter.

Amendment No. 3 to Registration Statement on F-4 filed January 27, 2023

Material Tax Considerations, page 165

1. We refer to your response to comment 1 in our letter dated December 20, 2022 and your exhibit 8.1 filing. Revise your 'United States Federal Income Tax Considerations to U.S. Holders' section to state that it is the opinion of named counsel. Refer to Section III.B.2 of Staff Legal Bulletin No. 19 for guidance.

Eduardo Bravo Fernandez de Araoz
Oculis Holding AG
January 31, 2023
Page 2

# Oculis SA Consolidated Financial Statements for the Years Ended December 31, 2021 and 2020,
page F-50

2. We note the audited financial statements included in the filing are older than 12 months since January 1, 2023. Since it appears this F-4 represents your initial public offering, please update your financial statements pursuant to Item 8.A.4 of Form 20-F, or provide the appropriate representations in an exhibit. Refer to Instruction 2 to Item 8.A.4.

You may contact Li Xiao at 202-551-4391 or Daniel Gordon at 202-551-3486 if you have questions regarding comments on the financial statements and related matters. Please contact Daniel Crawford at 202-551-7767 or Joe McCann at 202-551-6262 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Derek Dostal, Esq.