Company: APAD
Filing Date: 2025-06-27
Form Type: CORRESP
Source: 0001213900-25-059203
Chunk: 1

Company: AParadise Acquisition Corp.
Filing Date: 2025-06-27
Form: CORRESP
Chunk 1
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-2

Response: The Auditor has revised Exhibit 23.1
of Amendment No. 1 in response to the Staff’s comment.

We thank the Staff for its review
of the foregoing and Amendment No. 1. If you have further comments, please feel free to contact our partner, Xiaoxi Lin, at XLin@mofo.com,
or by telephone at (852) 2585 0878.

| Sincerely,     |
| /s/ Xiaoxi Lin |
| Xiaoxi Lin     |
| Partner        |

| cc: | Claudius Tsang, Chairman,            
 Chief Executive                      |
|     | Officer and Chief Financial Officer, |
|     | A Paradise Acquisition Corp          |