# EDGAR Filing Document

**Accession Number:** 0002042460
**File Stem:** 0000000000-25-008119
**Filing Date:** 2025-8
**Character Count:** 3840
**Document Hash:** 414d1ab4cabc3fd7fdb99480cd2b55a4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008119.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0000000000-25-008119

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250801

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Harvard Ave Acquisition 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:** UPLOAD
- **SEC FILE NUMBER:** 377-07564

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-099156

## Text-Extract

```

                                                             August 1, 2025

Sung Hyuk Lee
Chief Executive Officer
Harvard Ave Acquistion Corporation
3rd Floor, 166 Yeongsin-ro
Yeongdengpo-gu, Seoul, 07362
Republic of Korea

       Re: Harvard Ave Acquistion Corporation
           Amendment No. 1 to Registration Statement on Form S-1
           Filed July 15, 2025
           File No. 333-284826
Dear Sung Hyuk Lee:

     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. 1 to Registration Statement on Form S-1 filed July 15, 2025
Principal Shareholders, page 127

1.     Please revise your disclosure to reflect the Class A ordinary shares to
be purchased by
       the sponsor in the Initial Private Placements, including the Class A
ordinary shares
       within the private placement units and the restricted Class A ordinary
shares.
Exhibits

2.     We note the form of legal opinion filed as Exhibit 5.1. Please ensure
the executed
       legal opinion is not limited to whether holders of ordinary shares are
liable, solely
       because of security holder status, for additional assessments or calls
on the security by
       the registrant; the opinion as to whether the shares are non-assessable
should also
       address whether shareholders are liable to the registrant's creditors.
Please refer to
 August 1, 2025
Page 2

      Section II.B.1.a of Staff Legal Bulletin No. 19, Legality and Tax
Opinions in
      Registered Offerings (October 14, 2011).
       Please contact William Demarest at 202-551-3432 or Wilson Lee at
202-551-3468 if
you have questions regarding comments on the financial statements and related
matters.
Please contact Benjamin Holt at 202-551-6614 or Jeffrey Gabor at 202-551-2544
with any
other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:   Ze   -ev D. Eiger, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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