United States securities and exchange commission logo January 18, 2023 Richard Qi Li Chief Executive Officer HH&L Acquisition Co. Suite 2001-2002, 20/F, York House The Landmark, 15 Queen s Road Central Central, Hong Kong Re: HH&L Acquisition Co. Preliminary Proxy on Schedule 14A Filed December 23, 2022 File No. 001-40006 Dear Richard Qi Li: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Joel L. Rubinstein, Esq.