# EDGAR Filing Document

**Accession Number:** 0002060016
**File Stem:** 0000000000-25-008636
**Filing Date:** 2025-8
**Character Count:** 3782
**Document Hash:** 48e554e2ae4b8e7294a3ab8a8bdf8b14
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008636.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-008636

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250815

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Agencia Comercial Spirits Ltd.
- **CENTRAL INDEX KEY:** 0002060016
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** F5

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07843

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 65, LN, 114, XISHI RD., XI'AN VIL.
- **STREET 2:** FENGYUAN DISTRICT
- **CITY:** TAICHUNG CITY
- **NON US STATE TERRITORY:** TAIWAN
- **PROVINCE COUNTRY:** F5
- **BUSINESS PHONE:** 04 25614413

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 65, LN, 114, XISHI RD., XI'AN VIL.
- **STREET 2:** FENGYUAN DISTRICT
- **CITY:** TAICHUNG CITY
- **NON US STATE TERRITORY:** TAIWAN
- **PROVINCE COUNTRY:** F5

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Agencia Comercial Co., Ltd
- **DATE OF NAME CHANGE:** 20250311
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-026121

## Text-Extract

```

                                                              August 15, 2025

Tsai Yi Yang
Chief Executive Officer
Agencia Comercial Spirits Ltd.
No. 65, Ln. 114, Xishi Rd., Xi   an Vil., Fengyuan Dist.
Taichung City 42061, Taiwan (R.O.C.)

        Re: Agencia Comercial Spirits Ltd.
            Amendment No. 1 to Registration Statement on Form F-1
            Filed July 29, 2025
            File No. 333-288600
Dear Tsai Yi Yang:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Registration Statement on Form F-1
Exhibit Index, page II-4

1.     Please have counsel revise their opinion in exhibit 5.1 to opine on the
resale shares to
       be offered by the Resale Prospectus and include the fully executed
opinion.
2.     We note your disclosure that you have entered into employment agreements
with your
       executive officers. We also note you have filed a "Form of Employment
Agreement
       between the Registrant and each of its executive officers" as an exhibit
to the
       registration statement. Please file the executed agreements with your
executive
       officers and revise to include a summary of the material terms of each
agreement, if
       applicable. Refer to Item 601(b)(10)(iii)(A).
3.     Please revise the fee table to also include the resale shares.
 August 15, 2025
Page 2

       Please contact Amy Geddes at 202-551-3304 or Angela Lumley at
202-551-3398 if
you have questions regarding comments on the financial statements and related
matters. Please contact Alyssa Wall at 202-551-8106 or Taylor Beech at
202-551-4515 with
any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
cc:   Kyle Leung

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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