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                              November 2, 2022

       Kuk Hyoun Hwang
       Chief Executive Officer
       Bellevue Life Sciences Acquisition Corp.
       10900 NE 4th Street, Suite 2300
       Bellevue, WA 98004

                                                        Re: Bellevue Life
Sciences Acquisition Corp.
                                                            Amendment No. 3 to
Registration Statements on Form S-1
                                                            Filed October 7,
2022
                                                            File No. 333-264597

       Dear Kuk Hyoun Hwang:

             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 our oral comments
issued on May 16, 2022.

       Amendment No. 3 to Registration Statement on Form S-1

       General

   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
 Kuk Hyoun Hwang
Bellevue Life Sciences Acquisition Corp.
November 2, 2022
Page 2
       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.
Risk Factors
If we seek stockholder approval of our initial business combination ..., page
32

2.     We note disclosure in your risk factor that your sponsor, officers,
directors and affiliates
       may purchase shares from public holders for the purpose of voting those
shares in favor of
       a proposed business combination, thereby increasing the likelihood of
the completion of
       the combination. Please explain how such purchases would comply with the
requirements
       of Rule 14e-5 under the Exchange Act. Refer to Tender Offer Rules and
Schedules
       Compliance and Disclosure Interpretation 166.01 for guidance.
        You may contact Ameen Hamady at 202-551-3891 or Jennifer Monick at
202-551-
3295 if you have questions regarding comments on the financial statements and
related
matters. Please contact Stacie Gorman at 202-551-3585 or David Link at
202-551-3356 with
any other questions.



                                                             Sincerely,
FirstName LastNameKuk Hyoun Hwang
                                                      Division of Corporation
Finance
Comapany NameBellevue Life Sciences Acquisition Corp.
                                                      Office of Real Estate &
Construction
November 2, 2022 Page 2
cc:       Gary J. Kocher, Esq.
FirstName LastName