Company: BSAAR
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001013762-25-004275
Chunk: 2

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-03-28
Form: CORRESP
Chunk 2
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Response: In response to the
Staff’s comment, the Company has revised the disclosure on the cover page and pages 3, 6 and 133 of the Amended Registration
Statement.

Legal and Operational Risks Associated with being based in China, page 10

| 6. | Please expand to disclose the basis for your belief that for this offering you are not subject to registration 
 with the CSRC pursuant to the Trial Measures, as you state on page 89.                                         |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on page 13 of the Amended Registration Statement.

Private placement units, page 28

| 7. | We note your statement here and elsewhere throughout your prospectus that your private placement units                                         
 are identical to the units sold in this offering “except as described in this prospectus.” Other than the transfer restrictions                
 on the private placement units, please describe or provide a cross-reference to disclosure elsewhere that describes, how the private placement 
 units, including the component securities, are not identical to the units sold in this offering.                                               |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on the cover page and pages 30, 76, 125, 133, 173, 175 and 182 of the Amended
Registration Statement.

Risk Factors
Risks Relating to our Sponsor, Management and Director Team
The ownership interest of our sponsor may change, and our sponsor may divest its ownership interest in us before identifying . . ., page 68

| 8. | Please revise your risk factor disclosure to state the risk, if applicable, that any replacement sponsor 
 could have difficulty finding a target.                                                                  |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on pages 70-71 of the Amended Registration Statement.

Risks Associated with Acquiring and Operating a Business with its Primary Operation in China
Other PRC governmental authorities may take the view now or in the future that an approval from them is required for an overseas . . ., page 87

| 9. | Please revise your risk factor disclosure to specifically address the impact that PRC law or regulation       
 may have on the cash flows associated with the business combination, including shareholder redemption rights. |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on page 92 of the Amended Registration Statement.

General

| 10. |