Company: BSAAR
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001213900-25-053131
Chunk: 0

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-06-10
Form: CORRESP
Chunk 0
---
<div align='center'>BEST SPAC I Acquisition Corp.

701, 7/Floor

United Building

17-19 Jubilee Street

Hong Kong</div>

June 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

| RE: | BEST SPAC I Acquisition Corp. (the “Company”)       |
|     | Registration Statement on Form S-1                  |
|     | -File No. 333-286237) (the “Registration Statement” |

Ladies and Gentlemen:

The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:30 p.m., Eastern time, on June 12, 2025, or as soon thereafter as practicable.

The Company hereby acknowledges
that:

| ● | Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |

| ● | The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |

| ● | The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |

If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP.

<div align='center'>[Signature page follows]</div>

| Very truly yours,             |                 |                         |
| BEST SPAC I Acquisition Corp. |                 |                         |
| By:                           | /s/ Xiangge Liu |                         |
|                               | Name:           | Xiangge Liu             |
|                               |