Company: BSAAR
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001213900-25-053137
Chunk: 0

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-06-10
Form: CORRESP
Chunk 0
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June 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Isabel Rivera

| Re: | BEST SPAC I Acquisition Corp. |

Registration Statement on Form S-1, as amended (File
No. 333-286237)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

As the representative of the
underwriters of the proposed initial public offering of BEST SPAC I Acquisition Corp. (the “Company”), we hereby join the
Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:30 pm Eastern
Time, on June 12, 2025, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the
General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to
advise you that, through June 12, 2025, we distributed to each dealer, institutional investor, or retail investor, who is reasonably anticipated
to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary
Prospectus dated May 23, 2025, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that
they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

| Very truly yours |                     |                                |
| Maxim Group LLC  |                     |                                |
| By:              | /s/ Larry Glassberg |                                |
|                  | Name:               | Larry Glassberg                |
|                  | Title:              | Co-Head of Investment Banking, 
 Executive Managing Director    |