Company: BSAAR
Filing Date: 2025-05-27
Form Type: S-1/A
Source: 0001213900-25-047458
Chunk: 358

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-05-27
Form: S-1/A
Chunk 358
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 We conducted our review in accordance with the standards of the PCAOB. A review of financial statements consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with standards of the PCAOB, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. /s/ WWC, P.C.
WWC, P.C.
Certified Public Accountants
PCAOB ID: 1171 We have served as the Company’s auditor since 2024. San Mateo, California
May 23, 2025 F-2

BEST SPAC I ACQUISITION CORP.
UNAUDITED CONDENSED BALANCE SHEETS
AS OF MARCH 31, 2025 AND DECEMBER 31, 2024

|                                                                                                                 |     | March 31,  
 2025       |         |   |     | December 31, 
 2024         |        |   |
|:----------------------------------------------------------------------------------------------------------------|:----|:-----------|--------:|:--|:----|:-------------|-------:|:--|
|                                                                                                                 |     | -Unaudited |         |   |     | -Audited     |        |   |
| ASSETS:                                                                                                         |     |            |         |   |     |              |        |   |
| Current Asset                                                                                                   |     |            |         |   |     |              |        |   |
| Prepaid expenses                                                                                                |     | $          |  10,000 |   |     | $            | 15,000 |   |
| Total Current Asset                                                                                             |     |            |  10,000 |   |     |              | 15,000 |   |
| Non-current Asset                                                                                               |     |            |         |   |     |              |        |   |
| Deferred offering costs                                                                                         |     |            |  40,774 |   |     |              | 12,500 |   |
| Total Non-current Asset                                                                                         |     |            |