Held and attack of opportunity

[Splendor]

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Attacks of Opportunity

Sometimes a combatant in a melee lets her guard down or takes a reckless action. In this case, combatants near her can take advantage of her lapse in defense to attack her for free. These free attacks are called attacks of opportunity.

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Helpless

A helpless character is paralyzed, held, bound, sleeping, unconscious, or otherwise completely at an opponent's mercy.

So if just letting your guard down provokes, shouldn't being held provoke?

[Kolyarut]

I assume that when you say being held, you are referring to the Hold Person or Hold Monster spells. According to the rules, no. The Combat section of the CRB defines which actions cause attacks of opportunity and being held is not one of them. Hold Person makes no mention of attacks of opportunity except to say that it does not provoke one to attempt to break out of the effect.

Gaining a negative condition such as paralyzed, blinded, panicked, prone and the like does not provoke attacks of opportunity. The exception is if a feat or other special ability specifically calls out that it does (as you can see in the feat Greater Trip).