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                               October 12, 2022

       Roderick Wong
       Chief Executive Officer
       Health Sciences Acquisitions Corp 2
       40 10th Avenue, Floor 7
       New York, NY 10014

                                                        Re: Health Sciences
Acquisitions Corp 2
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed September 23,
2022
                                                            File No. 333-266660

       Dear Roderick Wong:

             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
September 3, 2022 letter.

       Amendment No. 1 to Registration Statement on Form S-4

       Q: How will the Initial Shareholders vote?, page 16

   1.                                                   We acknowledge your
revised disclosures in response to prior comment 4. Please also
                                                        revise to explain
whether the various support agreements will be revised to reflect the
                                                        revised disclosures.
       Material U.S. Federal Income Tax Consequences
       U.S. Federal Income Tax Consequences of the Domestication. . ., page 145

   2.                                                   We note your response
to previous comment 14. If counsel is providing a "should"
                                                        opinion, please amend
to clearly state this fact, explain the reason for counsel's inability to
                                                        provide a "will"
opinion, describe the degree of uncertainty in the opinion, and provide
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FirstName  LastNameRoderick   Wong
Health Sciences Acquisitions Corp 2
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         risk and other appropriate disclosure. In addition, please revise your
short-form opinion so
         that the material tax consequence is clearly disclosed other than the
issue giving rise to the
         uncertainty. Refer to Section III.C.4 of Staff Legal Bulletin No. 19.
Business of Orchestra, page 221

3.       We acknowledge your revised disclosures in response to prior comment
16. Please further
         revise to avoid conclusory statements regarding your trials or your
product candidates'
         performance. For example, your disclosure continues to refer to
"compelling" or
         "promising" trial data. You may revise to discuss objective data, and
balance your
         discussion of trial results with cautionary language regarding the
preliminary nature of the
         results.
Company, page 221

4.       We note your response to comment 17. Please amend your filing to
include a description
         of how Orchestra estimates a market opportunity of 3.2 million
procedures valued at
         approximately $3 billion for Virtue SAB to provide investors with
context regarding these
         amounts.
Product Pipeline, page 222

5.       We acknowledge your response to prior comment 20. With respect to each
milestone in
         the "Next Milestone" column, please revise to provide additional
context regarding the
         expected timing. For example, we note your disclosure elsewhere that
Orchestra currently
         anticipates applying for an IDE and initiating enrollment of the
BackBeat CNT Pivotal
         Study in the second half of 2023. Please revise the table to disclose
that Orchestra's
         planned application for IDE and the expected initiation of the study
are both expected to
         be in the second half of 2023.As another example, please revise to
clarify the process for
         the high-risk HTN indication when you state that you will seek to
leverage data. If there
         has been no discussion yet regarding the expected trial timing with
the FDA or
         comparable foreign regulator, or the ability to leverage other data,
please revise the table
         to clearly indicate this information. In addition, please remove the
"Estimated Market"
         column from the pipeline table, and to the extent necessary, please
revise the widths of the
         columns representing the various trials to provide an accurate
representation of the
         duration of the various stages (e.g., if the pivotal trial stage is
expected to be twice as long
         as the clinical feasibility stage, please increase the width of the
pivotal trial column
         accordingly).
Bioelectronic Product Candidates...
Strategic Collaboration Agreement with Medtronic, page 224

6.       We note your response to our previous comment 13 regarding existing
reimbursement
         codes. Specifically, you state that based on your discussions with
Orchestra, the terms of
         the Medtronic Agreement, and Orchestra's management's knowledge of the
 Roderick Wong
Health Sciences Acquisitions Corp 2
October 12, 2022
Page 3
         reimbursement codes for medical devices, you believe such increase in
price is possible
         without new reimbursement codes. Please expand your discussion to
explain this
         rationale. In addition, in the Business section, revise to provide the
basis for Orchestra's
         estimates that its addressable annual market is $10 billion.
Preclinical Data, page 228

7.       We note your revised disclosures in response to comment 23. However,
please further
         revise to explain how the chart "demonstrates the significant
improvement in the entire
         24-hour aSBP profile of the animal driven by BackBeat CNT." Also
revise so that the
         graphical illustration shows the results of all the study animals,
including the control, or
         advise.
8.       We refer to the revised lead-in disclosure to the second chart on page
228. You state that
         the chart shows "blood pressure levels did not return to higher
baseline levels after
         BackBeat CNT was turned off, indicating that sympathetic nervous
system responses were
         likely modulated by chronic delivery of BackBeat CNT." Please revise
so that the
         statement does not imply an efficacious conclusion, and also explain
how the illustration
         shows that blood pressure levels did not return to higher baseline
levels when the green
         triangles appear to show a steady increase in systolic pressure as
compared to the red line
         representing the use of the BackBeat CNT.
Clinical Results
Acute Clinical Study, page 229

9.       We note your response to comment 24 regarding treatment duration
variation for different
         patients. Please amend to include what factors the managing physician
considered in their
         determination to allow for longer duration.
MODERATO I Single Arm Study, page 229

10.      We acknowledge your revised disclosures in response to prior comment
25. You state that
         21 patients consented to be followed for a longer study period, and
you disclose the study
         results for this longer period for oSBP levels. Please also revise to
state the 24-hour aSBP
         levels that were studied during the longer period for the 21 patients,
and if these levels
         were not studied for the same period, please revise to explain why.
Similarly, on page 232,
         please revise to state the corresponding aSBP results in the MODERATO
II study at 24
         months, or explain why aSBP levels were not studied for the same
duration.
11.    We refer to your revised disclosures here and elsewhere in response to
prior comment 26.
       Please further revise these disclosures to disclose the non-cardiac
related serious adverse
FirstName LastNameRoderick Wong
       events, and with respect to the SAEs, explain the number that were
determined to be
Comapany    NameHealth
       related            Sciences
               to the device       Acquisitions
                             or procedure,       Corp
                                           and the     2
                                                   number   that were
determined to be unrelated.
OctoberDisclose
         12, 2022these
                   PageSAEs
                        3 in your summary discussion and in your risk factor on
page 57.
FirstName LastName
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FirstName  LastNameRoderick   Wong
Health Sciences Acquisitions Corp 2
Comapany
October 12,NameHealth
            2022       Sciences Acquisitions Corp 2
October
Page 4 12, 2022 Page 4
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SirolimusEFR - Additional Focal Therapies Product Candidates and Development
Initiatives,
page 249

12.      We acknowledge your revised disclosures in response to prior comment
19 and your
         statements that you may be able to leverage certain data. Please
revise to clearly explain
         that there is no guarantee that you will be able to pursue these
trials at an accelerated pace
         or at a reduced cost, and revise your reference in the last paragraph
in this section to being
         able to "rapidly advance" these product candidates.
Consolidated Financial Statements of Orchestra Biomed, Inc.
3. Terumo Partnership Agreement, page F-49

13.      Please revise to address the following regarding your responses to
prior comments 29 and
         31:
             In your response to prior comment 29 you indicate that you only
track research and
             development expenses related to the Virtue SAB product candidate.
Since you do
             track that information, revise your MD&A to quantify the amounts
expensed related
             to that product candidate for each period presented.
             In your response to prior comment 31 and related revised
disclosures, you indicate
             that the amount of revenues recorded for the Terumo Partnership is
based on the
             estimated and actual research and development expenses for this
product candidate.
             Further, your revised disclosure discusses the significant changes
to both your actual
             and estimated future expense which resulted in negative
partnership revenue for
             2021. You further disclose that you experienced further material
cost increases during
             2022, which led to further changes to your estimates and revenue
recognition pattern.
             Accordingly, revise your MD&A and footnotes to quantify the
expenses related to
             your Terumo Partnership for each period presented.
             Further given their impact on revenues recognized in the
historical periods presented,
             disclose the estimated costs to complete the project and quantify
the changes in those
             estimates you experienced during the periods presented which led
to the significant
             changes in revenues reported.
             Revise to confirm, if true, that you update those cost estimates
on a quarterly basis.
             You disclose on page F-50 that you experienced "unexpected changes
to regulatory
             requirements" that caused you to amend your original project plan.
Revise to more
             clearly identify those changes to your regulatory requirements.
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FirstName  LastNameRoderick   Wong
Health Sciences Acquisitions Corp 2
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       You may contact Christine Torney at 202-551-3652 or Kevin Vaughn at
202-551-3494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Doris Stacey Gama at 202-551-3188 or Dorrie Yale at 202-551-8776 with
any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services
cc:      Janeane Ferrari, Esq.