October 23, 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. 2 to Registration Statement on Form S-4
           Filed on October 11, 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 September
24, 2024
letter.

Amendment No. 2 to Form S-4 filed on October 11, 2024
General

1.     Please disclose recent changes to exchange rules related to the
potential immediate de-
       listing of the combined company's securities in the event of a failure
to satisfy
       exchange listing standards and the related risks to investors.
 October 23, 2024
Page 2

2.     We note your response to our prior comment 51 from our August 15, 2024
letter and
       reissue. Please update your disclosure to describe the experience of
BurTech LP, its
       affiliates and promotors in organizing special purpose acquisition
companies and the
       extent to which BurTech LP, its affiliates, and the promoters are
involved in other
       special purpose acquisition companies. For example, in BurTech
Acquisition Corp.'s
       S-1 (File Number 333-258914), we note disclosure that Patrick Orlando
previously
       served as CEO of Digital World Acquisition Corp. Please see Item
1603(a)(3) of
       Regulation S-K. Also discuss the status of the other SPACs; for example,
the status of
       any business combination or liquidation, whether they are still seeking
a target, prior
       extensions of business combination deadlines and related amounts of
redemptions.
Proposal 1 - The Business Combination Proposal
The Business Combination, page 137

3.     We note your response to our prior comment 14 and reissue in part.
Disclosure on pg.
       137 indicates that the BurTech Board discussed Blaize's projected
financial results
       and disclosure on pg. 144 suggests that BurTech's Board reviewed
"certain high-level
       figures related to Blaize's core set of current and prospective
customers". Please
       include the disclosures required by Item 1609 of Regulation S-K.
4.     We note your response to our prior Comment 10. As previously requested,
please
       revise your disclosure in this section to describe negotiations relating
to material terms
       of the transactions, including but not limited to structure,
consideration and earn-out
       shares for the sponsor and/or its affiliates. In your revised
disclosure, please explain
       the reasons for the terms, each party   s position on the issues
(including proposals and
       counter-proposals), and how you reached agreement on the final terms. It
should be
       clear from your revisions who proposed what terms, what those terms were
and how
       and why they evolved during the course of the negotiations. In addition,
please revise
       to discuss the "financial model" presented by Mr. Schmi and the
substance of the
       "discussion" that ensued.
       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