SEC Comment Letter for Agencia Comercial Spirits Ltd. (AGCC) (CIK 0002060016) (AGCC) — Jul 21, 2025
Agencia Comercial Spirits Ltd. (AGCC) (CIK 0002060016)
Date: July 21, 2025 · CIK: 0002060016 · Accession: 0000000000-25-007648
AI Filing Summary & Sentiment
File numbers found in text: 333-288600
Letter
July 21, 2025 Tsai Yi Yang Chief Executive Officer Agencia Comercial Spirits Ltd. No. 65, Ln. 114, Xishi Rd., Xi’an Vil., Fengyuan Dist. Taichung City 42061, Taiwan (R.O.C.) Re:Agencia Comercial Spirits Ltd. Registration Statement on Form F-1 Filed July 10, 2025 File No. 333-288600 Dear Tsai Yi Yang: We have reviewed your amended registration statement and have the following comment(s). 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. Registration Statement on Form F-1 Exhibit Index, page II-4 1.Please include an auditor consent in your next amendment. Refer to Item 8 of Form F- 1 and Item 601 of Regulation S-K.
July 21, 2025 Page 2 Please contact Angela Lumley at 202-551-3398 or Rufus Decker at 202-551-3769 if you have questions regarding comments on the financial statements and related matters. Please contact Alyssa Wall at 202-551-8106 or Taylor Beech at 202-551-4515 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Kyle Leung
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July 21, 2025
Tsai Yi Yang
Chief Executive Officer
Agencia Comercial Spirits Ltd.
No. 65, Ln. 114, Xishi Rd., Xi’an Vil., Fengyuan Dist.
Taichung City 42061, Taiwan (R.O.C.)
Re:Agencia Comercial Spirits Ltd.
Registration Statement on Form F-1
Filed July 10, 2025
File No. 333-288600
Dear Tsai Yi Yang:
We have reviewed your amended registration statement and have the following
comment(s).
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.
Registration Statement on Form F-1
Exhibit Index, page II-4
1.Please include an auditor consent in your next amendment. Refer to Item 8 of Form F-
1 and Item 601 of Regulation S-K.
July 21, 2025
Page 2
Please contact Angela Lumley at 202-551-3398 or Rufus Decker at 202-551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please contact Alyssa Wall at 202-551-8106 or Taylor Beech at 202-551-4515 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Kyle Leung