November 26, 2024

Shahal Khan
Chief Executive Officer
BurTech Acquisition Corp.
1300 Pennsylvania Ave NW, Suite 700
Washington, DC 20004

Dinakar Munagala
Chief Executive Officer
Blaize, Inc.
4659 Golden Foothill Parkway, Suite 206
El Dorado Hills, CA 95762

       Re: BurTech Acquisition Corp.
           Amendment No. 5 to Registration Statement on Form S-4
           Filed on November 22, 2024
           File No. 333-280889
Dear Shahal Khan and Dinakar Munagala:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a 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 this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our November 20,
2024 letter.

Amendment No. 5 to Registration Statement on Form S-4
General

1.     Please revise your disclosure to reflect the annual shareholders meeting
being called
       on December 9, 2024 to extend the deadline to consummate a business
combination to
       May 15, 2025. Please state the date by which, pursuant to your charter,
you need
 November 26, 2024
Page 2

       to complete a business combination before having to liquidate and
dissolve the
       SPAC. Also, considering the December 23, 2024 meeting date related to
the
       transactions in this document, the hypothetical risk presented on page
80 appears to
       now involve a near-certain event that will occur. As such, please revise
clearly
       throughout, including page 80, to state that the SPAC will be subject to
immediate
       suspension and delisting because it will not have completed a business
combination
       within 36 months of its IPO. Discuss the effects such suspension and
delisting may
       have on the ability to complete this business combination, such as any
termination
       rights available.
Annex B, page B-1

2.     Please update Annex B to reflect the final form of the Certificate of
Incorporation,
       consistent with your revisions made in response to prior comment one.
       Please contact Charles Eastman at 202-551-3794 or Kevin Stertzel at
202-551-3723 if
you have questions regarding comments on the financial statements and related
matters. Please contact Sarah Sidwell at 202-551-4733 or Geoffrey Kruczek at
202-551-3641
with any other questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
cc:   Rajiv Khanna
      Ryan Lynch