# EDGAR Filing Document

**Accession Number:** 0002087087
**File Stem:** 0001104659-25-123379
**Filing Date:** 2025-12
**Character Count:** 2480
**Document Hash:** 2c8d6171a99c8b0d2a5530467e8d70e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-123379.hdr.sgml**: 20260423

**ACCESSION NUMBER**: 0001104659-25-123379

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251219

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Black Spade Acquisition III Co
- **CENTRAL INDEX KEY:** 0002087087
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** K3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CENTRIUM, SUITE 2902, 29/F
- **STREET 2:** 60 WYNDHAM STREET
- **CITY:** CENTRAL
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 3955 1316

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CENTRIUM, SUITE 2902, 29/F
- **STREET 2:** 60 WYNDHAM STREET
- **CITY:** CENTRAL
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000

December 19, 2025

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | **Black Spade Acquisition III Co (the "Company")** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-290602** |

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Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on December 18, 2025, in which we, Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC, and Chardan Capital Markets, LLC, as representatives of the underwriters of the offering, joined the Company's request for acceleration of the effective date of the above-referenced Registration Statement for December 22, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

[*Signature Page Follows*]

Very truly yours,

COHEN & COMPANY CAPITAL MARKETS,

A DIVISION OF COHEN & COMPANY SECURITIES, LLC,

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| | |
|:---|:---|
| By: | /s/ Jerry Serowik |
| Name: | Jerry Serowik |
| Title: | Senior Managing Director |
| CHARDAN CAPITAL MARKETS, LLC | CHARDAN CAPITAL MARKETS, LLC |
| By: | /s/ George Kaufman |
| Name: | George Kaufman |
| Title: | Partner and Head of Investment Banking |

---