Company: APAD
Filing Date: 2025-06-27
Form Type: CORRESP
Source: 0001213900-25-059203
Chunk: 0

Company: AParadise Acquisition Corp.
Filing Date: 2025-06-27
Form: CORRESP
Chunk 0
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<div align='center'>A PARADISE ACQUISITION CORP.

The Sun’s Group Center,

29th Floor, 200 Gloucester Road,

Wan Chai,

Hong Kong</div>

VIA EDGAR

June 27, 2025

U.S. Securities
& Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street,
NE

Washington, D.C. 20549

Attn: Eric McPhee, Kristina Marrone, Benjamin Holt and Jeffrey
Gabor

| Re: | A Paradise Acquisition Corp.             
 Registration Statement on Form S-1 Filed 
 May 22, 2025                             |
|:----|:-----------------------------------------|
|     | File No. 333-287505                      |

To Whom It May Concern:

On behalf of our client, A Paradise Acquisition Corp. (the “Company,” “we,” “our” or “us”) , we hereby
provide a respond to the comment letter (the “Staff Letter”) received from the staff (the “Staff”)
of the U.S. Securities and Exchange Commission (the “Commission”), on May 29, 2025, regarding the Registration Statement
on Form S-1 submitted to the Commission on May 22, 2025 (the “Registration Statement”). The Company is concurrently
filing Amendment No. 1 to the Registration Statement (“Amendment No. 1”) which, among other things, responds to the
Staff’s comments set forth in the Staff Letter. For the Staff’s convenience, we have repeated below the Staff’s comments
in bold, and have followed each comment with the Company’s response. Except as otherwise specifically indicated, page references
in our responses correspond to pages of Amendment No. 1.

Registration Statement on Form S-1 filed May 22, 2025

Note 8 – Segment Information, page F-16

| 1. | We note that the key measure of segment profit or loss reviewed                                                                         
 by the CODM are general and administrative expenses. Please tell us how you determined that general and administrative expenses reflect 
 a measure of profit or loss, and whether or not your CODM considers net loss when evaluating your single operating segment.             |

Response: The Company has revised Note 8 of
Amendment No. 1 in response to the Staff’s comment.

Part II. Information not Required in Prospectus

Item16. Exhibits and Financial Statement Schedules, page II