# EDGAR Filing Document

**Accession Number:** 0002042460
**File Stem:** 0001213900-25-064087
**Filing Date:** 2025-7
**Character Count:** 3746
**Document Hash:** 240407190ab7bc6de1b24623a1da0921
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-064087.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0001213900-25-064087

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250715

**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

**Harvard Ave Acquisition Corporation**

c/o Robinson & Cole LLP

Chrysler East Building

666 Third Avenue, 20th Floor

New York, NY 10017

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

July 15, 2025

**Benjamin Holt**

**Division of Corporation Finance**

**Office of Real Estate & Construction**

**U.S. Securities & Exchange Commission**

**100 F Street, N.E.**

**Washington, DC 20549**

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| | |
|:---|:---|
| **Re:** | **Harvard Ave Acquisition Corporation** |

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**Registration Statement on Form S-1**

**Filed February 11, 2025**

**File No. 333-284826**

Dear Mr. Holt:

Harvard Ave Acquisition Corporation ("we" or the "Company") hereby provides responses to the comments of the staff (the "Staff") of the U.S. Securities and Exchange Commission contained in the letter dated February 24, 2025, regarding the Company's Registration Statement on Form S-1 referenced above. Contemporaneously, the Company is filing an amendment to the Registration Statement on Form S-1 (the "Amended Registration Statement") via Edgar.

The Staff's comments are repeated thereafter in bold and are followed by the Company's responses. Page references in the text of this response letter correspond to the page numbers of the Amended Registration Statement. Capitalized terms used but not defined herein are used herein as defined in the Amended Registration Statement.

**<u>Registration Statement on Form S-1 filed February 11, 2025</u>**

**<u>Cover Page</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We note, as you state on page 124 and elsewhere, that each unit now consists of one Class A ordinary share and one right to receive one-eighth (1/8) of one Class A ordinary share. Please ensure the unit structure is clearly disclosed on the cover page. Please also ensure the filing fee table includes all of the securities that you intend to register with this registration statement, including 28,750,000 rights as you state on page 16.** 

<u>Response</u>: In response to the Staff's comment, we have revised the disclosures on the cover page of the Amended Registration Statement and the filing fee table. Additionally, as we amended the offering terms, we have also revised the composition of the unit throughout the Amended Registration Statement.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ze'-ev D. Eiger of Robinson & Cole LLP, at (212) 451-2907.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | /s/ Sung Hyuk Lee |
|  | Sung Hyuk Lee |

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cc: Ze'-ev D. Eiger, Esq. <br> Arila E. Zhou, Esq. <br> Robinson & Cole LLP