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                              December 19, 2022

       Ross Haghighat
       Chief Executive Officer and Chief Financial Officer
       BioPlus Acquisition Corp.
       260 Madison Avenue, Suite 800
       New York, NY 10026

                                                        Re: BioPlus Acquisition
Corp.
                                                            Form 10-K for the
year ended December 31, 2021
                                                            File No. 001-41116

       Dear Ross Haghighat:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the year ended December 31, 2021

       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, please revise your disclosure in future
                                                        filings to include
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 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. Please include an example of
 Ross Haghighat
BioPlus Acquisition Corp.
December 19, 2022
Page 2
         your intended disclosure in your response.
        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 Eric McPhee at 202-551-3693 or Wilson Lee at
202-551-3468 if you
have any questions.



FirstName LastNameRoss Haghighat                          Sincerely,
Comapany NameBioPlus Acquisition Corp.
                                                          Division of
Corporation Finance
December 19, 2022 Page 2                                  Office of Real Estate
& Construction
FirstName LastName