# EDGAR Filing Document

**Accession Number:** 0002071607
**File Stem:** 0000000000-25-009777
**Filing Date:** 2025-9
**Character Count:** 5593
**Document Hash:** f6b282c06eebb0cbbadaae2f18262178
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009777.hdr.sgml**: 20260218

**ACCESSION NUMBER**: 0000000000-25-009777

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250909

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BM Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002071607
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288106

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** LOT 680, JALAN BATU 1 1/2,
- **STREET 2:** BANGI, SEMENYITH
- **CITY:** 43500 SELANGOR
- **PROVINCE COUNTRY:** N8
- **ZIP:** 00000
- **BUSINESS PHONE:** 6010-888-8777

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** LOT 680, JALAN BATU 1 1/2,
- **STREET 2:** BANGI, SEMENYITH
- **CITY:** 43500 SELANGOR
- **PROVINCE COUNTRY:** N8
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-015402

## Text-Extract

```

                                                             September 9, 2025

Traviss Loong Kam Seng
Chief Executive Officer
BM Acquisition Corp.
Lot 680, Jalan Batu 1 1/2, Jalan Bangi
43500 Semenyih Selangor, Malaysia

        Re: BM Acquisition Corp.
            Amendment No. 2 to Registration Statement on Form S-1
            Filed August 29, 2025
            File No. 333-288106
Dear Traviss Loong Kam Seng:

     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. Unless
we note
otherwise, any references to prior comments are to comments in our August 1,
2025 letter.

Amendment No. 2 to Form S-1 filed August 29, 2025
Risk Factors
Risks Associated with Our Business and Securities
The financial and personal interests of our sponsor, officers and directors may
influence their
motivation...., page 47

1.     We note the disclosure on page 48 that the sponsor can recoup its
investment in its
       insider shares and private shares if the combined company's shares trade
at or above
       $1.72 per share, or $1.54 per share if the over-allotment option is
exercised in full.
       Please clarify how you determined these per share amounts.
 September 9, 2025
Page 2
Principal Shareholders, page 133

2.     Your beneficial ownership table indicates that BM Global Capital and
Traviss Loong
       Kam Seng will own 23.5% of the outstanding class A ordinary shares
following the
       offering, and that insiders will own a total of 1,920,828 shares. These
figures appear
       to be inconsistent with the disclosure on page 8. Please confirm the
accuracy of the
       beneficial ownership table or revise the disclosure here and elsewhere,
as appropriate.
Underwriting, page 177

3.     We note the revised underwriters commission table which presents total
underwriting
       commissions of $1,200,000 assuming no exercise of the over-allotment
option, and
       $1,380,000 assuming full exercise. For clarity, please consider revising
or
       supplementing this disclosure to indicate whether these amounts reflect
only the
       upfront underwriting commission or also include the deferred portion.
Exhibits

4.     We note the assumption in Exhibit 5.2 that "the Warrants Agreement to be
entered
       into in connection with the Warrants has been duly authorized, executed
and delivered
       by the Warrants Agent and the Company, and is a valid, binding and
enforceable
       agreement of each party thereto." It is not appropriate for counsel to
include in its
       opinion assumptions that assume any of the material facts underlying the
opinion.
       Refer to Section II.B.3.a of Staff Legal Bulletin No. 19. Please remove
this
       assumption as it relates to the Company or explain.
General

5.     We note the disclosure that all but one share of the class B ordinary
shares were
       converted into class A ordinary shares. Please revise to clarify how the
anti-dilution
       adjustment in Section 14 of the third amended and restated memorandum
and articles
       of association would apply to the one remaining share outstanding. To
the extent the
       anti-dilution adjustment applies to the remaining class B ordinary
share, please revise
       to clearly disclose under Items 1602(a)(3), 1602(b)(6) and 1603(a)(6) of
Regulation S-
       K.

       Please contact Kellie Kim at 202-551-3129 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please contact Catherine De Lorenzo at 202-551-3772 or Pam Howell at
202-551-
3357 with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Debbie Klis, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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