# EDGAR Filing Document

**Accession Number:** 0002022953
**File Stem:** 0000000000-25-006779
**Filing Date:** 2025-6
**Character Count:** 5573
**Document Hash:** c9eba7b3edb4fc56046b15113ce172dd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006779.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0000000000-25-006779

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250627

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TheRas, Inc.
- **CENTRAL INDEX KEY:** 0002022953
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07895

**BUSINESS ADDRESS:**
- **STREET 1:** 3160 PORTER DRIVE SUITE 250
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94304
- **BUSINESS PHONE:** 6504057021

**MAIL ADDRESS:**
- **STREET 1:** 3160 PORTER DRIVE SUITE 250
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94304
**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BridgeBio Oncology Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001869105
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07895

**BUSINESS ADDRESS:**
- **STREET 1:** 256 E. GRAND AVENUE, SUITE 104
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080
- **BUSINESS PHONE:** 857 702 0377

**MAIL ADDRESS:**
- **STREET 1:** 256 E. GRAND AVENUE, SUITE 104
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Helix Acquisition Corp. II
- **DATE OF NAME CHANGE:** 20210623
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-031720

## Text-Extract

```

                                                            June 27, 2025

Bihua Chen
Chief Executive Officer
Helix Acquisition Corp. II
200 Clarendon Street, 52nd Floor
Boston, MA 02116

Eli Wallace
Chief Executive Officer
TheRas, Inc.
256 E. Grand Avenue, Suite 104
South San Francisco, CA 94080

       Re: Helix Acquisition Corp. II
           TheRas, Inc.
           Registration Statement on Form S-4
           Filed June 20, 2025
           File No. 333-288222
Dear Bihua Chen and Eli Wallace:

       We have reviewed your registration statement and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

Registration Statement on Form S-4
Dilution, page 236

1.     We note the revisions to your Dilution disclosure in response to prior
comment
       one. Your revised NTBV calculation removes the adjustment to reflect the
       "conversion of Helix equity into equity of combined company" which was
not the
       intent of our prior comment. Although the effects of the Business
Combination itself
       should be excluded from the dilution disclosures, the lapse of
redemption provisions
 June 27, 2025
Page 2

       after consummation of the Business Combination will result in such
shares being
       reclassified to permanent equity. As such, it would appear that the
value of such
       shares (after reflecting redemptions) should be included in your NTBV
       calculation. Further, your current NTBV per share calculation includes
these shares in
       the denominator but excludes the value of such shares from the
numerator. Please
       revise accordingly.
TheRas, Inc. - Notes to Unaudited Condensed Financial Statements
5. Commitments and Contingencies, page F-56

2.     We note your disclosure on page 300 of the April 2025 dispute over
indexed
       milestone payments from the terminated UCSF license agreement and your
disclosure
       on pages F-56 and F-82 that "[TheRas] is not currently involved in any
legal actions
       that could have a material effect on the Company's financial position,
results of
       operations, or liquidity." Please tell us your consideration of
providing the disclosures
       required by ASC 450-20-50-3 through 50-5 as it relates to this potential
loss
       contingency, including the amount or range of reasonably possible losses
in excess of
       recorded amounts.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Bonnie Baynes at 202-551-4924 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please contact Tyler Howes at 202-551-3370 or Joshua Gorsky at
202-551-7836
with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Life
Sciences
cc:   Joel Rubinstein, Esq.
      Maggie L. Wong, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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