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                              February 2, 2022

       Bihua Chen
       Chief Executive Officer
       Helix Acquisition Corp.
       c/o Cormorant Asset Management, LP
       200 Clarendon Street, 52nd Floor
       Boston, MA 02116

                                                        Re: Helix Acquisition
Corp.
                                                            Amendment No. 2 to
Preliminary Proxy Statement on Schedule 14A
                                                            Filed January 21,
2022
                                                            File No. 001-39630

       Dear Ms. Chen:

              We have reviewed your filing 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Amendment No. 2 Preliminary Proxy Statement on Schedule 14A filed on
January 21, 2022

       Certain Projected Financial Information, page 145

   1.                                                   We note your revisions
in response to our prior comment 3 and reissue in part. Please
                                                        clarify which the
jurisdictions you anticipate conducting commercial launch of your
                                                        product in.
       Phase 2b Clinical Trial in Psoriasis, page 192

   2.                                                   We note that you
provide Figure 5 on page 194 summarizing safety and tolerability
                                                        results. Please revise
to describe each serious adverse event, including the death, and
                                                        whether they were
assessed as drug-related.
 Bihua Chen
FirstName LastNameBihua  Chen
Helix Acquisition Corp.
Comapany2,NameHelix
February   2022       Acquisition Corp.
February
Page 2 2, 2022 Page 2
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at
202-551-3494 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jordan Nimitz at 202-551-5831 or Jeffrey Gabor at 202-551-2544 with any
other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:      Joel Rubinstein, Esq.