Company: AGCC
Filing Date: 2025-10-03
Form Type: 8-A12B
Source: 0001213900-25-095976
Chunk: 1

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-03
Form: 8-A12B
Chunk 1
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288600)
initially filed with the Securities and Exchange Commission on July 10, 2025, as amended by any amendments to such Registration Statement
and by any prospectus subsequently filed pursuant to Rule 424(b) under the Securities Act of 1933, as amended, which information is incorporated
herein by reference.

The ordinary shares to be registered hereby have
been approved for listing on the Nasdaq Stock Market under the symbol “AGCC.”

| Item 2. | Exhibits. |

Under the Instructions as to Exhibits with respect
to Form 8-A, no exhibits are required to be filed because no other securities of the Registrant are registered on The Nasdaq Stock Market
LLC and the securities registered hereby are not being registered pursuant to Section 12(g) of the Securities Exchange Act of 1934, as
amended.

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SIGNATURE</div>

Pursuant to the requirements
of Section 12 of the Securities Exchange Act of 1934, the Registrant has duly caused this registration statement to be signed on its behalf
by the undersigned, thereto duly authorized.

| Date: October 3, 2025 | Agencia Comercial Spirits Ltd |                                      |
|:----------------------|:------------------------------|:-------------------------------------|
|                       | By:                           | /s/ Tsai Yi Yang                     |
|                       | Name:                         | Tsai Yi Yang                         |
|                       | Title:                        | Director and Chief Executive Officer |
|                       | By:                           | /s/ Wong Man Ue, Nick                |
|                       | Name:                         | Wong Man Ue, Nick                    |
|                       | Title:                        | Chief Financial Officer              |

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