0000000000-24-011769.txt : 20241210 0000000000-24-011769.hdr.sgml : 20241210 20241021133608 ACCESSION NUMBER: 0000000000-24-011769 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20241021 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ASPAC III Acquisition Corp. CENTRAL INDEX KEY: 0001890361 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] ORGANIZATION NAME: 05 Real Estate & Construction IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 377-05672 BUSINESS ADDRESS: STREET 1: 200 GLOUCESTER ROAD STREET 2: 29TH FLOOR CITY: WANCHAI STATE: K3 ZIP: 00000 BUSINESS PHONE: 852 9258 9728 MAIL ADDRESS: STREET 1: 200 GLOUCESTER ROAD STREET 2: 29TH FLOOR CITY: WANCHAI STATE: K3 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: SPAC III Acquisition Corp. 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end TEXT-EXTRACT 2 filename2.txt October 21, 2024 Claudius Tsang Chief Executive Officer and Chairman A SPAC III Acquisition Corp. The Sun s Group Center 29th Floor, 200 Gloucester Road Wan Chai Hong Kong Re: A SPAC III Acquisition Corp. Registration Statement on Form S-1 Filed October 1, 2024 File No. 333-282428 Dear Claudius Tsang: We have reviewed your registration statement and have the following comment. 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 S-1 Exhibits 1. We note that the opinion from your BVI counsel filed as Exhibit 5.1 includes numerous inappropriate assumptions. Please request BVI counsel to revise its opinion to remove all such inappropriate assumptions. As examples only, we note for your reference the assumptions set forth in paragraphs 4 and 14. It is not appropriate for a counsel to include in its opinion assumptions that assume any of the material facts underlying the opinion. Refer to Section II.B.3.a of Staff Legal Bulletin No. 19. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. October 21, 2024 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Howard Efron at 202-551-3439 or Wilson Lee at 202-551-3468 if you have questions regarding the financial statements and related matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Dorrie Yale at 202-551-8776 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Giovanni Caruso