Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related


           Audit Report or Completed Interim Review.

Hudson Executive Investment Corp. II (the "Company") previously presented a portion of its Class A common stock sold in its initial public offering (the "Public Shares") as permanent equity to maintain shareholders' equity greater than $5,000,000 on the basis that the Company will consummate its initial business combination only if the Company has net tangible assets of at least $5,000,001. Previously, the Company did not consider redeemable stock classified as temporary equity as part of net tangible assets. After discussion and evaluation, the Company concluded that the Public Shares include certain provisions that require classification of the Public Shares as temporary equity regardless of the minimum net tangible assets required by the Company to complete its initial business combination. This reclassification of equity was reflected in the Company's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2021, filed with the Securities and Exchange Commission (the "SEC") on November 12, 2021. However, on February 7, 2022, the audit committee of the Company's Board of Directors (the "Audit Committee") concluded, after discussion with the Company's management, that the Company's (i) unaudited interim financial statements for the quarterly period ended March 31, 2021 included in the Company's Quarterly Report on Form 10-Q, dated May 26, 2021 and filed with the SEC on May 27, 2021, and (ii) unaudited interim financial statements for the quarterly period ended June 30, 2021 included in the Company's Quarterly Report on Form 10-Q, filed with the SEC on August 17, 2021, should no longer be relied upon because the reclassification should have instead been characterized as a restatement under relevant accounting guidance. As a result, the Company will restate its financial statements for the affected periods in an amendment to its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021, filed with the SEC on August 17, 2021.

As noted above, the Company's management has concluded that in light of the classification error described above, a material weakness exists in the Company's internal control over financial reporting and that the Company's disclosure controls and procedures were not effective. Notwithstanding this classification error, the Company's management believes that the financial statements included in its Quarterly Report on Form 10-Q filed with the SEC on November 12, 2021 present fairly in all material respects the Company's financial position, results of operations and cash flows for the periods presented.

The Company's management and the Audit Committee have discussed the matters disclosed in this Current Report on Form 8-K with WithumSmith+Brown, PC, the Company's independent registered accounting firm.

The Company does not expect any of the above changes will have any impact on its cash position and cash held in the trust account.

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