Company: TGE
Filing Date: 2025-03-21
Form Type: DRSLTR
Source: 0001013762-25-001138
Chunk: 1

Company: Generation Essentials Group
Filing Date: 2025-03-21
Form: DRSLTR
Chunk 1
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 World Media and Entertainment Universal Inc.), a foreign private issuer organized
under the laws of the Cayman Islands (the “Company”), we are hereby submitting to the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s responses
to the comments contained in the Staff’s letter dated March 18, 2025 on the Company’s draft registration statement on Form
F-4 confidentially submitted on February 19, 2025 (the “Draft Registration Statement”) relating to the proposed
business combination involving the Company and Black Spade Acquisition II Co (“Black Spade II”), a Cayman Islands
exempted company.

Concurrently with the submission of this letter,
the Company is submitting its revised draft registration statement on Form F-4 (the “Revised Draft Registration Statement”)
and certain exhibit via EDGAR with the Commission for confidential review.

Securities and Exchange Commission

March 21, 2025

Page 2

The Company has responded to the Staff’s
comments by revising the Draft Registration Statement to address the comments, or by providing an explanation if the Company has not
so revised the Draft Registration Statement. The Staff’s comments are repeated below in bold and are followed by the Company’s
responses. We have included page references in the Revised Draft Registration Statement where the language addressing a particular comment
appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Revised Draft Registration Statement.

In addition to the revision and supplementation
of disclosures in response to the Staff’s comments, the Company has also included in the Revised Draft Registration Statement (i)
the audited consolidated financial statements of the Company as of and for the fiscal year ended December 31, 2024, (ii) the audited
consolidated financial statements of Black Spade II as of December 31, 2024 and for the period from May 9, 2024 (inception) through December
31, 2024, (iii) the unaudited pro forma combined financial information of the Company and Black Spade II as of December 31, 2024 and
for the fiscal year ended December 31, 2024, and (iv) other information and data to reflect developments since the last submission, including
the change of the Company’s corporate name from “World Media and Entertainment Universal Inc.” to “The Generation
Essentials Group” which was effected in March 2025.