Giovanni Caruso
Partner
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345 Park Avenue
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Direct |
212.407.4866 | ||
New York, NY 10154 | Main | 212.407.4000 | ||
Fax | 212.937.3943 | |||
gcaruso@loeb.com |
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 |
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Preliminary Proxy Statement on Schedule 14A |
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Filed June 21, 2022 |
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File No. 001-39421 |
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. |
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Austin Wood
June 28, 2022 Page 2 |
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. |
Copy: |
Alice Lee |
Health Sciences Acquisitions Corporation 2 |