Correspondence 0001104659-24-088584 from Black Spade Acquisition II Co (BSII, BSIIU) (CIK 0002025065)
Black Spade Acquisition II Co (BSII, BSIIU) (CIK 0002025065)
Date: Aug. 13, 2024 · CIK: 0002025065 · Accession: 0001104659-24-088584
AI Filing Summary & Sentiment
File numbers found in text: 333-280385
Referenced dates: August 9, 2024
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9 Raffles Place
#42-02 Republic Plaza
Singapore 048619
Tel: +65.6536.1161 Fax: +65.6536.1171
www.lw.com
UEN No. T09LL1649F
FIRM / AFFILIATE OFFICES
Austin
Milan
Beijing
Munich
Boston
New York
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Paris
August 13, 2024
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VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ron Alper and Pam Long
Re: Black Spade Acquisition II Co
Amendment No. 2 to Registration
Statement on Form S-1
Filed August 12, 2024
File No. 333-280385
Dear Sir or Madam:
Our
client, Black Spade Acquisition II Co, a blank check company incorporated under the laws of the Cayman Islands as an exempted company
with limited liability (the “Company”), is hereby filing Amendment No. 3 to the above-referenced Registration
Statement on Form S-1 (“Amendment No. 3”) concurrently with this letter solely to correct certain portions
of Amendment No. 2 to the above-referenced Registration Statement that relate to the Company’s response to Comment No. 2
of your comment letter dated August 9, 2024 (the “Comment Letter”).
Comment
No. 2 of the Comment Letter is repeated below in italic and is followed by the Company’s response. We have included
page references to Amendment No. 3 where the response refers to the revised disclosure therein. Capitalized terms used but
not otherwise defined herein have the meanings set forth in Amendment No. 3.
Amendment No. 1 to Registration Statement
on Form S-1 filed July 24, 2024
If we seek shareholder approval of our initial
business combination . . ., page 46
2. We note your disclosure added in response
to comment 9. However, existing disclosure continues to state that the purpose of any purchases
of shares “could be to vote such shares in favor of the business combination . . .
“ Please revise to remove the implication that the sponsor, officers or directors could
purchase shares during the restricted period and vote them in favor of the business combination.
Response:
In response to the Staff’s comment, the Company has revised the disclosure on pages 30, 46 and 139 of the Amendment
No. 3.
If
you have any questions regarding the Registration Statement, please contact Sharon Lau (sharon.lau@lw.com or +65 6437 5464) or
Stacey Wong (stacey.wong@lw.com or +65 6437 5450) of Latham & Watkins LLP.
August 13, 2024
Page 2
Thank you for your time
and attention.
Very truly yours,
/s/ Stacey Wong
Stacey Wong
of LATHAM &WATKINS LLP
Enclosure
cc: (via email)
Dennis Tam, Executive Chairman
and Co-Chief Executive Officer, Black Spade Acquisition II Co
Kester Ng, Co-Chief Executive Officer
and Chief Financial Officer, Black Spade Acquisition II Co
Richard Taylor, Co-Chief Executive
Officer and Chief Operating Officer, Black Spade Acquisition II Co
Sharon Lau, Partner, Latham &
Watkins LLP
Mitchell S. Nussbaum, Partner,
Loeb & Loeb LLP
David
J. Levine, Partner, Loeb & Loeb LLP