Company: APAD
Filing Date: 2025-07-28
Form Type: CORRESP
Source: 0001213900-25-068155
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Company: AParadise Acquisition Corp.
Filing Date: 2025-07-28
Form: CORRESP
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<div align='center'>A PARADISE ACQUISITION CORP.

The Sun’s Group Center

29th Floor, 200 Gloucester Road

Wan Chai,

Hong Kong</div>

July 28, 2025

VIA EDGAR

| U.S. Securities and Exchange Commission 
 Division of Corporation Finance         
 Office of Real Estate & Construction    
 100 F Street, N.E.                      
 Washington, DC 20549                    |

| Attention: | Eric McPhee      |
|            | Kristina Marrone |
|            | Benjamin Holt    |
|            | Jeffrey Gabor    |

| Re: | A Paradise Acquisition Corp.       |
|     | Registration Statement on Form S-1 |
|     | File No. 333-287505                |

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of
1933, as amended (the “Securities Act”), A Paradise Acquisition Corp. (the “Company”) hereby requests that the
effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will
become effective under the Securities Act at 4:00 p.m. (New York City time) on July 29, 2025 or as soon thereafter as practicable or at
such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance
of the U.S. Securities and Exchange Commission. In this regard, the Company is aware of its obligations under the Securities Act.

Once the Registration Statement has been declared
effective, please orally confirm that event with our counsel, Morrison & Foerster LLP, by calling John Owen at (212) 468-8036 and
Xiaoxi Lin at +852 2585 0878. The Company hereby authorizes Mr. Owen and Mr. Lin to orally modify or withdraw this request for acceleration.

| Very truly yours,            |
| A Paradise Acquisition Corp. |

| By:   | /s/ Claudius Tsang      |
| Name: | Claudius Tsang          |
| Its:  | Chief Executive Officer |