TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 15, 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. 4 to Registration Statement on Form S-4 Filed December 13, 2022 File No. 333-266660 Dear Roderick Wong: We have reviewed your amended registration statement and have the following comment. 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 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 the comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 7, 2022 letter. Unaudited Pro Forma Condensed Consolidated Combined Balance Sheet Notes to the Unaudited Pro Forma Condensed Consolidated Combined Financial Information Note 3. Adjustments to Unaudited Pro Forma Condensed Consolidated Combined Financial Information, page 165 1. Please revise pro forma adjustments C and E on the Unaudited Pro Forma Balance Sheet to make them self-balancing. Roderick Wong FirstName LastNameRoderick Wong Health Sciences Acquisitions Corp 2 Comapany15, December NameHealth 2022 Sciences Acquisitions Corp 2 December Page 2 15, 2022 Page 2 FirstName LastName 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.