Company: BSAAR
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001013762-25-004275
Chunk: 3

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-03-28
Form: CORRESP
Chunk 3
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 Please disclose the material terms of any agreement regarding transfer restrictions on your securities 
 in a tabular format to the extent practicable, as required by Item 1603(a)(9) of Regulation S-K.       |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on pages 7-8 and 135-137 of the Amended Registration Statement.

Please call me at (212) 407-4866
if you would like additional information with respect to any of the foregoing. Thank you.

| /s/ Giovanni Caruso |
| Giovanni Caruso     |
| Partner             |