Company: APAD
Filing Date: 2025-07-09
Form Type: CORRESP
Source: 0001213900-25-062247
Chunk: 0

Company: AParadise Acquisition Corp.
Filing Date: 2025-07-09
Form: CORRESP
Chunk 0
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<div align='center'>A PARADISE ACQUISITION CORP.

The Sun’s Group Center,
29th Floor, 200 Gloucester Road,

Wan Chai,
Hong Kong</div>

VIA EDGAR

July 9, 2025

U.S. Securities & Exchange Commission

Division
of Corporation Finance

Office of Real Estate & Construction

100 F Street,
NE

Washington, D.C. 20549

Attn: Eric McPhee, Kristina Marrone, Benjamin Holt and Jeffrey
Gabor

| Re: | A Paradise Acquisition Corp.                 
 Amendment No. 1 to Registration Statement on 
 Form S-1                                     
 Filed June 30, 2025                          |
|:----|:---------------------------------------------|
|     | File No. 333-287505                          |

To Whom It May Concern:

On behalf of our client, A Paradise Acquisition Corp. (the “Company,” “we,” “our” or “us”) , we hereby
provide a respond to the comment letter (the “Staff Letter”) received from the staff (the “Staff”)
of the U.S. Securities and Exchange Commission (the “Commission”), on July 8, 2025, regarding Amendment No. 1 to the
Registration Statement on Form S-1 submitted to the Commission on June 30, 2025 (the “Registration Statement”). The
Company is concurrently filing Amendment No. 2 to the Registration Statement (“Amendment No. 2”) which, among other
things, responds to the Staff’s comments set forth in the Staff Letter. For the Staff’s convenience, we have repeated below
the Staff’s comments in bold, and have followed each comment with the Company’s response. Except as otherwise specifically
indicated, page references in our responses correspond to pages of Amendment No. 2.

Amendment No. 1 to Registration Statement on Form S-1 filed June 30, 2025

Exhibits

| 1. | Please revise your amended and restated memorandum and articles of association filed as Exhibit 3.2 to                                    
 reconcile by when the company must consummate a business combination. In this regard, we note that Regulation 24.2 refers alternately     
 to 24 months from the closing of the IPO and 15 months from the closing of the IPO. Please also revise to clarify whether the termination 
 date may be extended by resolution of directors at the request of the initial shareholders, as we note