SEC Company Response from Black Spade Acquisition III (BIII) — Dec 31, 2025
Black Spade Acquisition III Co
Date: Dec. 31, 2025 · CIK: 0002087087 · Accession: 0001104659-25-125571
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290602
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 Registration Statement on Form S-1 File No. 333-290602
Dear Sir or Madam:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby respectfully requests that the effective date of the Registration Statement referred to above be accelerated by the Securities and Exchange Commission to January 5, 2026 at 4:00 p.m., Eastern time, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Sharon Lau at +65 6437 5464 or Stacey Wong at +65 6437 5450 of Latham & Watkins LLP, and we request that such effectiveness also be confirmed in writing.
[Signature page follows]
Sincerely,
Black Spade Acquisition III Co
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CORRESP 1 filename1.htm Black Spade Acquisition III Co Suite 2902, 29/F The Centrium 60 Wyndham Street, Central Hong Kong December 31, 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 Registration Statement on Form S-1 File No. 333-290602 Dear Sir or Madam: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby respectfully requests that the effective date of the Registration Statement referred to above be accelerated by the Securities and Exchange Commission to January 5, 2026 at 4:00 p.m., Eastern time, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to Sharon Lau at +65 6437 5464 or Stacey Wong at +65 6437 5450 of Latham & Watkins LLP, and we request that such effectiveness also be confirmed in writing. [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