Company: APAD
Filing Date: 2025-07-09
Form Type: CORRESP
Source: 0001213900-25-062247
Chunk: 1

Company: AParadise Acquisition Corp.
Filing Date: 2025-07-09
Form: CORRESP
Chunk 1
---
 that Regulation 24.2 appears to    
 allow for up to two three-month extensions but your prospectus disclosure does not.                                                       |

Response: The Company has filed a revised
amended and restated memorandum and articles of association as Exhibit 3.2 to Amendment No. 2 in response to the Staff’s comment.

We thank the Staff for its review
of the foregoing and Amendment No. 1. If you have further comments, please feel free to contact our partner, Xiaoxi Lin, at XLin@mofo.com,
or by telephone at (852) 2585 0878.

| Sincerely, |
| /s/        
 Xiaoxi Lin |
| Xiaoxi Lin |
| Partner    |

| cc: | Claudius Tsang, Chairman, Chief Executive 
 Officer and Chief Financial Officer, A    
 Paradise Acquisition Corp                 |