Company: BSAAR
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001013762-25-004275
Chunk: 1

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-03-28
Form: CORRESP
Chunk 1
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 of the purchasers’ 
 equity interests. Refer to Item 1602(a)(3) of Regulation S-K.                                                                                  |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on the cover page and pages 3, 6 and 133 of the Amended Registration
Statement.

| 3. | Please reconcile your statement here and on page 15 of your prospectus that your officers and directors                                       
 will maintain their fiduciary duty and that you will retain priority over any subsequent SPACs or ventures they may join with your disclosure 
 on page 18 and elsewhere throughout your prospectus that you have renounced your interest or expectancy in any corporate opportunity offered  
 to an officer or director which is suitable to another entity to which they owe fiduciary or contractual obligations unless the opportunity   
 is presented to such officer and director in their capacity as an officer or director of your company.                                        |

Response: In response to the
Staff’s comment, the Company has revised the disclosure on the cover page and pages 11, 17, 135 and 158-159 of the Amended Registration
Statement.

Prospectus Summary

Leadership of an Experienced Management and Director Team, page 4

| 4. | Please revise your disclosure here, under “Other Acquisition Considerations” on page 14,                                            
 under “Potential Conflicts” on page 18, and elsewhere as appropriate to reference all positions currently held by your management   
 team. Also revise to reconcile your statement on pages 15, 18, and 130, “None of our other officers or directors has any previous   
 or current experience with a special purpose acquisition company.” In this regard, we note that your management team simultaneously 
 maintains positions with BEST SPAC II Acquisition Corp.                                                                             |

Response: In response to
the Staff’s comment, the Company has revised the disclosure on pages 4-5, 11, 16, 20, 57, 127-128, 132, 161-162, 167 and
169-170 of the Amended Registration Statement.

Compensation, page 5

| 5. | Please revise your disclosure outside the table on pages 5-6 to describe the extent to which this compensation                         
 and securities issuance may result in a material dilution of the purchasers’ equity interests, including the conversion of the working 
 capital loans into private placement units. Refer to Item 1602(b)(6) of Regulation S-K.                                                |