Company: BSAAR
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001013762-25-004275
Chunk: 0

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-03-28
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 |              |

March 28, 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

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 February 6,
2025 (the “Staff’s Letter”) regarding the above-referenced Draft 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’“” 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.

Draft Registration Statement on Form S-1 submitted January 10, 2025

Cover Page

| 1. | We note that you checked the Rule 415 box on the cover page, but your disclosure elsewhere indicates that this is a firm commitment, underwritten offering. Please advise or revise accordingly. |

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

Los Angeles New York Chicago
Nashville Washington, DC San Francisco Beijing
Hong Kong www.loeb.com

For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.

| 2. | We note your disclosure regarding compensation and securities issuance. Please expand your disclosure                                          
 to state whether the conversion of the working capital loans into private placement units may result in a material dilution