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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: 0001104659-25-123379

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File numbers found in text: 333-290602

Date
December 19, 2025
Author
COHEN & COMPANY CAPITAL MARKETS
Form
CORRESP
Company
Black Spade Acquisition III Co

Letter

Re: Black Spade Acquisition III Co (the "Company")

December 19, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

File No. 333-290602

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on December 18, 2025, in which we, Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC, and Chardan Capital Markets, LLC, as representatives of the underwriters of the offering, joined the Company's request for acceleration of the effective date of the above-referenced Registration Statement for December 22, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. The Company is 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.

[ Signature Page Follows ]

Very truly yours,
COHEN & COMPANY CAPITAL MARKETS,

Show Raw Text
CORRESP
 1
 filename1.htm

 December 19, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Black Spade Acquisition III Co (the "Company")

 Registration Statement on Form S-1

 File No. 333-290602

 Ladies and Gentlemen:

 Reference is made to our letter, filed as correspondence
via EDGAR on December 18, 2025, in which we, Cohen & Company Capital Markets, a division of Cohen & Company Securities,
LLC, and Chardan Capital Markets, LLC, as representatives of the underwriters of the offering, joined the Company's request for
acceleration of the effective date of the above-referenced Registration Statement for December 22, 2025, at 4:00 p.m., Eastern time,
or as soon thereafter as practicable. The Company is 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.

 [ Signature Page Follows ]

 Very truly yours,

 COHEN & COMPANY CAPITAL MARKETS,

 A DIVISION OF COHEN & COMPANY SECURITIES,
LLC,

 By:
 /s/ Jerry Serowik

 Name:
 Jerry Serowik

 Title:
 Senior Managing Director

 CHARDAN CAPITAL MARKETS, LLC

 By:
 /s/ George Kaufman

 Name:
 George Kaufman

 Title:
 Partner and Head of Investment Banking