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CORRESP Filing

BEST SPAC I Acquisition Corp.
Date: June 10, 2025 · CIK: 0002051587 · Accession: 0001213900-25-053131

Offering / Registration Process

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File numbers found in text: 333-286237

Date
June 10, 2025
Author
Xiangge Liu
Form
CORRESP
Company
BEST SPAC I Acquisition Corp.

Letter

BEST SPAC I Acquisition Corp.

701, 7/Floor

United Building

17-19 Jubilee Street

Hong Kong

June 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

RE: BEST SPAC I Acquisition Corp. (the "Company")

Registration Statement on Form S-1

(File No. 333-286237) (the "Registration Statement")

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:30 p.m., Eastern time, on June 12, 2025, or as soon thereafter as practicable.

The Company hereby acknowledges that:

● Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Loeb & Loeb LLP.

[ Signature page follows ]

Very truly yours,
BEST SPAC I Acquisition Corp.

Show Raw Text
CORRESP
 1
 filename1.htm

 BEST SPAC I Acquisition Corp.

 701, 7/Floor

 United Building

 17-19 Jubilee Street

 Hong Kong

 June 10, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 RE:
 BEST SPAC I Acquisition Corp. (the "Company")

 Registration Statement on Form S-1

 (File No. 333-286237) (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:30 p.m., Eastern time, on June 12, 2025, or as soon thereafter as practicable.

 The Company hereby acknowledges
that:

 ●
 Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 ●
 The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 ●
 The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Loeb & Loeb LLP.

 [ Signature page follows ]

 Very truly yours,

 BEST SPAC I Acquisition Corp.

 By:
 /s/ Xiangge Liu

 Name:
 Xiangge Liu

 Title:
 Chief Executive Officer