# EDGAR Filing Document

**Accession Number:** 0002074697
**File Stem:** 0000000000-25-009966
**Filing Date:** 2025-9
**Character Count:** 3409
**Document Hash:** 599cfd45a22e1d7fddb243ecdec621e5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009966.hdr.sgml**: 20260206

**ACCESSION NUMBER**: 0000000000-25-009966

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250915

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FutureCrest Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002074697
- **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:** 377-08289

**BUSINESS ADDRESS:**
- **STREET 1:** 150 EAST 52ND STREET 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 917-581-2370

**MAIL ADDRESS:**
- **STREET 1:** 150 EAST 52ND STREET 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-071556

## Text-Extract

```

                                                            September 15, 2025

Thomas Lee
Chief Executive Officer
FutureCrest Acquisition Corp.
150 East 52nd Street, 3rd Floor
New York, NY 10022

        Re: FutureCrest Acquisition Corp.
            Registration Statement on Form S-1
            Filed September 5, 2025
            File No. 333-290088
Dear Thomas Lee:

       We have reviewed your registration statement and have the following
comment.

        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.

Form S-1 filed September 5, 2025
Exhibits

1.     We note the assumption number 2.8 in Exhibit 5.2 that "none of the Class
A Ordinary
       Shares will be issued for less than par value." It is not appropriate
for counsel to
       include in its opinion assumptions that assume any of the material facts
underlying the
       opinion. Please revise this assumption or explain. Refer to Section
II.B.3.a of Staff
       Legal Bulletin No. 19.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
 September 15, 2025
Page 2

statement.

       Please contact Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573
if you
have questions regarding comments on the financial statements and related
matters. Please
contact David Link at 202-551-3356 or Pam Howell at 202-551-3357 with any other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:   Stuart Neuhauser, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._