Company: BSAAR
Filing Date: 2025-05-23
Form Type: CORRESP
Source: 0001213900-25-047462
Chunk: 0

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-05-23
Form: CORRESP
Chunk 0
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|                    | Giovanni Caruso  |              |
| Partner            |                  |              |
| 345 Park Avenue    | Direct           | 212.407.4866 |
| New York, NY 10154 | Main             | 212.407.4000 |
|                    | Fax              | 212.937.3943 |
|                    | gcaruso@loeb.com |              |

May 23, 2025

Ameen Hamady
Kristina Marrone
Isabel Rivera
Benjamin Holt

Division of Corporation Finance

U.S. Securities & Exchange Commission

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

| Re: | BEST SPAC I Acquisition Corp.      
 Registration Statement on Form S-1 
 Filed March 28, 2025               
 File No. 333-286237                |

Ladies and Gentlemen:

On behalf of our client, BEST
SPAC I Acquisition Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated April 10,
2025 (the “Staff’s Letter”) regarding the above-referenced Registration Statement on Form S-1 (the “Registration
Statement”). Contemporaneously, the Company is filing a revised Registration Statement via EDGAR (the “Amended Registration
Statement”), which reflects the Company’s responses to the comments received by the Staff and certain updated information.

In order to facilitate the
review by the staff of the Securities and Exchange Commission (the “Staff”) of the Amended Registration Statement, we have
responded, on behalf of the Company, to the comment set forth in the Staff’s Letter. The numbered paragraphs set forth below respond
to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.

Registration Statement on Form S-1 filed March 28, 2025

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies Recent Accounting Pronouncements, page F-12

| 1. | We note your disclosure that Company's management does not believe that the adoption of ASU 2023-07 will have a material impact on the audited financial statements and disclosures. Please tell us how the Company considered the additional reportable segment disclosure requirements of ASU 2023-07. Please advise or revise accordingly. |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on pages F-33-34 of the Amended