# EDGAR Filing Document

**Accession Number:** 0002087087
**File Stem:** 0001104659-25-125569
**Filing Date:** 2025-12
**Character Count:** 3179
**Document Hash:** 86f98bfd5ea80918c1c5fef9aaed4cb9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-125569.hdr.sgml**: 20260423

**ACCESSION NUMBER**: 0001104659-25-125569

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251231

**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 31, 2025

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

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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

---

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC, and Chardan Capital Markets, LLC, as representatives of the underwriters of the offering, hereby join the request of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on January 5, 2026 at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you that, through December 31, 2025, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as "E-red" copies of the Preliminary Prospectus dated December 17, 2025, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have 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*]

Very truly yours,

---

| | |
|:---|:---|
| COHEN & COMPANY CAPITAL MARKETS, | COHEN & COMPANY CAPITAL MARKETS, |
| A DIVISION OF COHEN & COMPANY SECURITIES, LLC, | A DIVISION OF COHEN & COMPANY SECURITIES, LLC, |
| 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 |

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