# EDGAR Filing Document

**Accession Number:** 0002042460
**File Stem:** 0001213900-25-092643
**Filing Date:** 2025-9
**Character Count:** 3104
**Document Hash:** 635fa22f637ad4f42de0e6bc4d240068
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-092643.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0001213900-25-092643

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250929

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Harvard Ave Acquistion Corp
- **CENTRAL INDEX KEY:** 0002042460
- **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:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 3RD FLOOR, 166 YEONGSIN-RO
- **STREET 2:** YEONGDENGPO-GU
- **CITY:** SEOUL
- **PROVINCE COUNTRY:** M5
- **BUSINESS PHONE:** 82-10-8781-0823

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 3RD FLOOR, 166 YEONGSIN-RO
- **STREET 2:** YEONGDENGPO-GU
- **CITY:** SEOUL
- **PROVINCE COUNTRY:** M5

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Harvard Ave Acquistion Corp
- **DATE OF NAME CHANGE:** 20241024

September 29, 2025

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

Securities and Exchange Commission<br> Division of Corporation Finance

Office of Real Estate & Construction<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attention: William Demarest

Wilson Lee

Benjamin Holt

Jeffrey Gabor

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| | |
|:---|:---|
| **Re:** | **Harvard Ave Acquisition Corporation<br> Registration Statement on Form S-1, as amended<br> Initially Filed on February 11, 2025**<br> **File No. 333-284826** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Harvard Ave Acquisition Corporation that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Robison & Cole LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| D. BORAL CAPITAL LLC | D. BORAL CAPITAL LLC |
| By: | /s/ Stephanie Hu |
| Name: | Stephanie Hu |
| Title: | Co-Head of Investment Banking |

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[*Signature Page to Underwriter's Acceleration Request Letter*]