Giovanni Caruso
Partner
 
   
345 Park Avenue
Direct
212.407.4866  
New York, NY  10154 Main 212.407.4000  
  Fax 212.937.3943
  gcaruso@loeb.com


June 28, 2022
 
Austin Wood
Mary Beth Breslin
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re:
Health Sciences Acquisitions Corporation 2
 
Preliminary Proxy Statement on Schedule 14A
 
Filed June 21, 2022
 
File No. 001-39421

Dear Austin:

On behalf of our client, Health Sciences Acquisitions Corporation 2, a Cayman Islands exempted company (the “Company”), we submit to the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”) this letter setting forth the Company’s response to the comment contained in the Staff’s letter dated June 27, 2022 (the “Comment Letter”) regarding the Company’s Preliminary Proxy Statement on Schedule 14A (the “Preliminary Proxy Statement”).
 
Contemporaneously, the Company is filing via EDGAR Amendment No. 1 to the Preliminary Proxy Statement (“Amendment No. 1”), which reflects certain updated information. For ease of reference, the comment contained in the Comment Letter is printed below and is followed by the Company’s response.
 
Preliminary Proxy Statement on Schedule 14A filed June 21, 2022
 

Los Angeles
New York
Chicago
Nashville
Washington, DC
San Francisco
Beijing
Hong Kong
www.loeb.com
 
For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.

Austin Wood
June 28, 2022
Page 2

General
 
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.

RESPONSE: In response to the Staff’s comment, the Company advises that the sponsor is not, is not controlled by, and does not have substantial ties with a non-U.S. person.

Please call me at 212 407-4866 if you would like additional information with respect to the foregoing. Thank you.
 
Sincerely,
 
/s/ Giovanni Caruso

Giovanni Caruso
Partner, Loeb & Loeb LLP
 

Copy:
Alice Lee
  Health Sciences Acquisitions Corporation 2