# EDGAR Filing Document

**Accession Number:** 0002070900
**File Stem:** 0000000000-25-007903
**Filing Date:** 2025-7
**Character Count:** 4027
**Document Hash:** 934e1778b26a276d3a9cd9917c57ff62
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007903.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-007903

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250728

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Quantumsphere Acquisition Corp
- **CENTRAL INDEX KEY:** 0002070900
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287672

**BUSINESS ADDRESS:**
- **STREET 1:** 1185 6TH AVE.
- **STREET 2:** SUITE 304
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-612-1400

**MAIL ADDRESS:**
- **STREET 1:** 1185 6TH AVE.
- **STREET 2:** SUITE 304
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-25-004085

## Text-Extract

```

                                                            July 28, 2025

Ping Zhang
Chief Executive Officer
Quantumsphere Acquisition Corporation
1185 Avenue of the Americas, Suite 304
New York, NY 10036

       Re: Quantumsphere Acquisition Corporation
           Amendment No. 2 to Registration Statement on Form S-1
           Filed July 24, 2025
           File No. 333-287672
Dear Ping Zhang:

     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. 2 to Form S-1 filed July 24, 2025
The excise tax included in the Inflation Reduction Act of 2022 ..., page 69

1.     Please reconcile disclosure that funds held in the trust account may be
used to pay
       excise taxes with the provisions of Section 1(j) of the Investment
Management Trust
       Agreement stating that the company is not permitted to use the proceeds
placed in the
       trust account and the interest earned thereon to pay any excise taxes or
any other
       similar fees or taxes in nature that may be imposed on pursuant to any
current,
       pending or future rules or laws. We also note disclosure on page 35
stating that the
       sponsor has agreed to directly pay such tax on your behalf or to advance
the necessary
       funds to you.
 July 28, 2025
Page 2
Dilution, page 99

2.     We note that your disclosures here and on the cover page assume the
maximum
       redemption is the full amount of the shares in this offering. However,
the form of
       post-offering Memorandum and Articles of Association filed as Exhibit
3.2 states that
       the company will not conduct redemptions if they would cause the company
to have
       net tangible assets of less than $5,000,001. Please reconcile, and also
describe this
       limitation on redemptions in the summary, and on the cover page where
you describe
       the 15% limitation. Please see Items 1602(a)(2) and (b)(3).

        Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856
if you have questions regarding comments on the financial statements and
related
matters. Please contact Ruairi Regan at 202-551-3269 or Pamela Long at
202-551-3765 with
any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Cassi Olson, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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