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SEC Company Response from Black Spade Acquisition III (BIII) — Dec 19, 2025

Black Spade Acquisition III Co
Date: Dec. 19, 2025 · CIK: 0002087087 · Accession: 0001104659-25-123378

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File numbers found in text: 333-290602

Date
December 19, 2025
Author
Black Spade Acquisition III Co
Form
CORRESP
Company
Black Spade Acquisition III Co

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction United States Securities and Exchange Commission Attention: Catherine De Lorenzo and Pam Howell Re: Black Spade Acquisition III Co Withdrawal of Acceleration Request for Registration Statement on Form S-1 File No. 333-290602

Dear Sir or Madam:

Reference is made to our letter, filed as correspondence via EDGAR on December 18, 2025, in which we requested the acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-290602) (the " Registration Statement ") of Black Spade Acquisition III Co (the " Company ") to 4:00 p.m. Eastern Time on December 22, 2025 or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act of 1933, as amended. As communicated telephonically prior to 4:00 p.m. Eastern Time on December 22, 2025, we are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Please contact Sharon Lau at +65 6437 5464 or Stacey Wong at +65 6437 5450 of Latham & Watkins LLP with any questions you have concerning this request.

[Signature page follows]

Sincerely,
Black Spade Acquisition III Co

Show Raw Text
CORRESP
 1
 filename1.htm

 Black Spade Acquisition III
Co

 Suite 2902, 29/F The Centrium

 60 Wyndham Street, Central

 Hong Kong

 December 19, 2025

 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: Catherine De Lorenzo and Pam Howell

 Re: Black
 Spade Acquisition III Co

 Withdrawal of
 Acceleration Request for Registration Statement on Form S-1

 File No. 333-290602

 Dear Sir or Madam:

 Reference
is made to our letter, filed as correspondence via EDGAR on December 18, 2025, in which we requested the acceleration of the effective
date of the Registration Statement on Form S-1 (File No. 333-290602) (the " Registration Statement ") of Black
Spade Acquisition III Co (the " Company ") to 4:00 p.m. Eastern Time on December 22, 2025 or as soon as practicable
thereafter, pursuant to Rule 461 under the Securities Act of 1933, as amended. As communicated telephonically prior to 4:00 p.m. Eastern
Time on December 22, 2025, we are no longer requesting that such Registration Statement be declared effective at this time and we hereby
formally withdraw our request for acceleration of the effective date.

 Please
contact Sharon Lau at +65 6437 5464 or Stacey Wong at +65 6437 5450 of Latham & Watkins LLP with any questions you have concerning
this request.

 [Signature page follows]

 Sincerely,

 Black Spade Acquisition III Co

 By:
 /s/
 Chi Wai DennisTam

 Name:
 Chi Wai Dennis Tam

 Title:
 Executive Chairman and Co-Chief Executive Officer

 cc:
 (via email)

 Kester Ng, Co-Chief Executive Officer and Chief
 Financial Officer, Black Spade Acquisition III Co

 Richard Taylor, Co-Chief Executive Officer and
 Chief Operating Officer, Black Spade Acquisition III Co

 Sharon Lau, Partner, Latham & Watkins LLP

 Stacey Wong, Partner, Latham & Watkins LLP

 Mitchell S. Nussbaum, Partner, Loeb & Loeb
 LLP

 David J. Levine, Partner, Loeb & Loeb LLP