February 11, 2022   United States Securities and Exchange Commission Division of Corporation Finance, Office of Life Sciences 100 F Street, NE Washington, DC 20549   Helix Acquisition Corp. Amendment No. 3 to Preliminary Proxy Statement on Schedule 14A Filed February 3, 2022 File No. 001-39630

 

Ladies and Gentlemen:

 

On behalf of our client, Helix Acquisition Corp., a Cayman Islands exempted company (“Helix”), we are writing to submit Helix’s responses to the comments of the staff of the Division of Corporation Finance, Office of Life Sciences, of the United States Securities and Exchange Commission (the “Staff”) with respect to the above-referenced preliminary proxy statement initially filed on October 29, 2021 and amended on December 16, 2021, January 21, 2022, and February 3, 2022 (the “Preliminary Proxy Statement”), contained in the Staff’s Letter dated February 10, 2022 (“Comment Letter”).

 

Helix has filed via EDGAR Amendment No. 4 to the Preliminary Proxy Statement (“Amendment No. 4”), which reflects Helix’s responses to the comment received from the Staff and certain updated information. For ease of reference, the comment contained in the Comment Letter is printed below in bold and is followed by Helix’s response. All page references in the responses set forth below refer to page numbers in Amendment No. 4 as filed.

 

Amendment No. 3 Preliminary Proxy Statement on Schedule 14A filed on February 3, 2022

 

Phase 2b Clinical Trial in Psoriasis, page 192

 

1.	We note your revisions in response to our prior comment 2 and reissue in part. Please disclose how many patients experienced treatment-related oropharyngeal candidiasis (sonelokimab) and esophageal candidiasis (secukinumab).

 

Response: Helix has revised the disclosure on page 194 of Amendment No. 4 to address the Staff’s comment.

 

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Please do not hesitate to contact Joel L. Rubinstein at (212) 819-7642 or Marie Elena Angulo at (305) 496-5406 of White & Case LLP with any questions or comments regarding this letter.

 

	Sincerely,
	/s/ White & Case LLP

 

cc:	Bihua Chen, Chief Executive Officer, and Dr. Andrew Phillips, Chief Financial Officer Helix Acquisition Corp. Joel L. Rubinstein, Bryan J. Luchs, and Marie Elena Angulo White & Case LLP Ryan A. Murr, Brenden C. Berns Gibson, Dunn & Crutcher LLP