# EDGAR Filing Document

**Accession Number:** 0002088626
**File Stem:** 0001493152-26-021097
**Filing Date:** 2026-5
**Character Count:** 37373
**Document Hash:** 44211b47690967c913e2f3e8fcb11efe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-021097.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001493152-26-021097

**CONFORMED SUBMISSION TYPE**: S-1/A

**PUBLIC DOCUMENT COUNT**: 12

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Peace Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002088626
- **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:** S-1/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-290759
- **FILM NUMBER:** 26937315

**BUSINESS ADDRESS:**
- **STREET 1:** 205 WEST 37TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
- **BUSINESS PHONE:** 203-998-5540

**MAIL ADDRESS:**
- **STREET 1:** 205 WEST 37TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018

**As filed with the U.S. Securities and Exchange Commission on May 4, 2026.**

**Registration No. 333-290759**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**AMENDMENT NO. 6** 

**TO**

**FORM S-1**

**REGISTRATION STATEMENT**

**UNDER<br> THE SECURITIES ACT OF 1933**

**Peace Acquisition Corp**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Cayman Islands** | **6770** | **N/A** |
| (State or other jurisdiction of<br> incorporation or organization) | (Primary Standard Industrial<br> Classification Code Number) | (I.R.S. Employer <br> Identification Number) |

---

**Peace Acquisition Corp**

**205 W 37th St**

**New York, NY 10018**

**Tel: 203-998-5540**

(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

**Fangping Zheng**

**Peace Acquisition Corp**

**205 W 37th St**

**New York, NY 10018**

**Tel: 203-998-5540**

**(Name, address, including zip code, and telephone number, including area code, of agent for service)**

**Copies to:**

---

| | |
|:---|:---|
| **David A. Miller, Esq.**<br> **Jeffrey M. Gallant, Esq.**<br> **Graubard Miller**<br> **The Chrysler Building**<br> **405 Lexington Avenue, 44<sup>th</sup> Floor**<br> **New York, NY 10174**<br> **Tel: (212) 818-8800** | **Joel Rubinstein, Esq.<br> Daniel Nussen, Esq.<br> White & Case LLP<br> 1221 Avenue of the Americas<br> New York, NY 10020<br> (212) 819-8200** |

---

**Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.**

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.**

EXPLANATORY NOTE

This Amendment No. 6 to the Registration Statement on Form S-1 (File No. 333-290759) is filed solely to amend Item 16 of Part II thereof and to file certain exhibits thereto. This Amendment No. 6 does not modify any provision of the preliminary prospectus contained in Part I. Accordingly, the preliminary prospectus has been omitted.

**PART II**

**INFORMATION NOT REQUIRED IN PROSPECTUS**

**Item 13. *Other Expenses of Issuance and Distribution*.**

The estimated expenses payable by us in connection with the offering described in this registration statement (other than the underwriting discounts and commissions) will be as follows:

---

| | |
|:---|:---|
| Legal fees and expenses | $355000 |
| Accounting fees and expenses | $120000 |
| SEC/FINRA expenses | $35000 |
| Nasdaq listing and filing fees (including deferred amount) | $80000 |
| Printing and engraving expenses | $25000 |
| Miscellaneous expenses | $110000 |
| Total offering expenses (excluding underwriting discounts and commissions) | $725000 |

---

**Item 14. *Indemnification of Directors and Officers*.**

Cayman Islands law does not limit the extent to which a company's memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. Upon closing of this offering, our amended and restated memorandum and articles of association will provide for indemnification of our officers and directors to the maximum extent permitted by law, including for any liability incurred in their capacities as such, except through their own actual fraud or dishonesty. We expect to purchase a policy of directors' and officers' liability insurance that insures our officers and directors against the cost of defense, settlement or payment of a judgment in some circumstances and insures us against our obligations to indemnify our officers and directors.

Our officers and directors have agreed to waive any right, title, interest or claim of any kind in or to any monies in the trust account, and have agreed to waive any right, title, interest or claim of any kind they may have in the future as a result of, or arising out of, any services provided to us and will not seek recourse against the trust account for any reason whatsoever (except to the extent they are entitled to funds from the trust account due to their ownership of public shares). Accordingly, any indemnification provided will only be able to be satisfied by us if (i) we have sufficient funds outside of the trust account or (ii) we consummate an initial business combination.

We believe that these provisions, the insurance and the indemnity agreements are necessary to attract and retain talented and experienced officers and directors.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

We will enter into indemnity agreements with each of our officers and directors to provide contractual indemnification in addition to the indemnification provided for in our amended and restated memorandum and articles of association, a form of which is to be filed as an exhibit to this Registration Statement. These agreements will require us to indemnify these individuals to the fullest extent permitted under Cayman Islands law and to advance expenses incurred as a result of any proceeding against them as to which they could be indemnified.

Pursuant to the Underwriting Agreement filed as Exhibit 1.1 to this Registration Statement, we have agreed to indemnify the underwriter and the underwriter has agreed to indemnify us against certain civil liabilities that may be incurred in connection with this offering, including certain liabilities under the Securities Act.

**Item 15. *Recent Sales of Unregistered Securities.***

On July 9, 2025, Casper Holding LP, one of our sponsors, acquired an aggregate of 2,300,000 ordinary shares ("founder shares") in exchange for a total capital contribution of $25,000. Thereafter, it transferred an aggregate of 1,541,000 founder shares to Baystar Holding Group Limited, our other sponsor. Up to 300,000 founder shares are subject to forfeiture if the underwriter's over-allotment is not exercised in full or in part. On August 2, 2025, we also issued to EarlyBirdCapital, Inc. and its designees an aggregate of 175,000 ordinary shares for an aggregate purchase price of $1,902, or approximately $0.011 per share. Such securities were issued pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act.

In addition, our sponsors and EBC have agreed that they and/or their designees will purchase from us an aggregate of 262,500 private units (202,500 private units to be purchased by our sponsors and 60,000 private units to be purchased by EarlyBirdCapital or its designees) at a price of $10.00 per unit for a total purchase price of $2,625,000 in a private placement that will close simultaneously with the closing of this offering. Our sponsors and EBC have also agreed that if the over-allotment option is exercised by the underwriter in full or in part, they and/or their designees will purchase from us up to an additional 22,500 private units (17,357 private units to be purchased by our sponsors and 5,143 private units to be purchased by EBC or its designees) at a price of $10.00 per unit in an amount that is necessary to maintain in the trust account $10.05 per unit sold to the public in this offering. These purchases will take place on a private placement basis simultaneously this offering. The issuance will be made pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act.

No underwriting discounts or commissions were paid with respect to such sales.

**Item 16. *Exhibits and Financial Statement Schedules***

&nbsp;&nbsp;&nbsp;&nbsp;(a) Exhibits.
 The list of exhibits immediately preceding the signature page of this registration statement is incorporated herein by reference.

(b) Financial
 Statements. See page F-1 for an index to the financial statements and schedules included in the registration statement.

**Item 17. *Undertakings*.**

&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 undersigned registrant hereby undertakes to provide to the underwriter at the closing specified in the underwriting agreement,
 certificates in such denominations and registered in such names as required by the underwriter to permit prompt delivery to
 each purchaser.

(b) Insofar
 as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling
 persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
 of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore,
 unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of
 expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action,
 suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
 the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court
 of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and
 will be governed by the final adjudication of such issue.

&nbsp;&nbsp;&nbsp;&nbsp;(c) The
 undersigned registrant hereby undertakes that:

---

| | |
|:---|:---|
| (1) | For purposes of determining any liability under the Securities Act of 1933, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective. |
| (2) | For the purpose of determining any liability under the Securities Act of 1933, each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. |
| (3) | For the purpose of determining liability under the Securities Act to any purchaser, if the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness.<br> Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use. |
| (4) | For the purpose of determining liability of a registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of an undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser. |
|  | i. Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424; |
|  | ii. Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by an undersigned registrant; |
|  | iii. The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and |
|  | iv. Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser. |

---

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 1.1 | [Form of Underwriting Agreement.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex1-1.htm) |
| 1.2 | [Form of Business Combination Marketing Agreement.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex1-2.htm) |
| 3.1 | [Memorandum and Articles of Association.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex3-1.htm) |
| 3.2 | [Form of Amended and Restated Memorandum and Articles of Association.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226008901/ex3-2.htm) |
| 4.1 | [Specimen Unit Certificate.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex4-1.htm) |
| 4.2 | [Specimen Ordinary Share Certificate.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex4-2.htm) |
| 4.3 | [Specimen Rights Certificate.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226008901/ex4-3.htm) |
| 4.4 | [Form of Rights Agreement between Continental Stock Transfer & Trust Company and the Registrant\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226008901/ex4-4.htm) |
| 4.5 | [Form of Warrant Agreement between Continental Stock Transfer & Trust Company and the Registrant.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex4-5.htm) |
| 4.6 | [Specimen Warrant Certificate.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex4-6.htm) |
| 5.1 | [Opinion of Graubard Miller.](ex5-1.htm) |
| 5.2 | [Opinion of Ogier.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex5-2.htm) |
| 10.1 | [Form of Promissory Note.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex10-1.htm) |
| 10.2 | [Form of Letter Agreement among the Registrant and the initial shareholders.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex10-2.htm) |
| 10.3 | [Form of Investment Management Trust Agreement between Continental Stock Transfer & Trust Company and the Registrant.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex10-3.htm) |
| 10.4 | [Form of Registration Rights Agreement among the Registrant and certain security holders.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex10-4.htm) |
| 10.5 | [Form of Private Placement Units Purchase Agreement between the Registrant and the sponsors.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex10-5.htm) |
| 10.6 | [Form of Indemnity Agreement.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex10-6.htm) |
| 10.7 | [Form of Administrative Services Agreement.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex10-7.htm) |
| 10.8 | [Form of Share Escrow Agreement among the Registrant, Continental Stock Transfer & Trust Company and the initial shareholders.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex10-8.htm) |
| 10.9 | [Form of Financial Services Agreement with Ascendant Global Advisors Inc.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex10-9.htm) |
| 10.10 | [Form of Private Placement Units Purchase Agreement between the Registrant and EarlyBirdCapital, Inc.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex10-10.htm) |
| 10.11 | [Form of EBC Loan.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex10-11.htm) |
| 14.1 | [Form of Code of Ethics.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex14-1.htm) |
| 23.1 | [Consent of Graubard Miller (included in Exhibit 5.1).](ex5-1.htm) |
| 23.2 | [Consent of Ogier (included in Exhibit 5.2).\*](http://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex5-2.htm) |
| 23.3 | [Consent of UHY LLP.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226016856/ex23-3.htm) |
| 99.1 | [Form of Audit Committee Charter.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex99-1.htm) |
| 99.2 | [Form of Compensation Committee Charter.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex99-2.htm) |
| 99.3 | [Consent of Joel Mayersohn.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex99-3.htm) |
| 99.4 | [Consent of Jiangang Luo.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex99-4.htm) |
| 99.5 | [Consent of Sanxin Yan.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex99-5.htm) |
| 99.6 | [Form of Clawback Policy.\*](https://www.sec.gov/Archives/edgar/data/2088626/000149315226002839/ex99-6.htm) |
| 107 | [Filing fee exhibit.](ex107.htm) |

---

\* Previously filed

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement on Form S-1 to be signed on its behalf by the undersigned, thereunto duly authorized, in the Cayman Islands, on the 4<sup>th</sup> day of May, 2026.

---

| | |
|:---|:---|
| **Peace Acquisition Corp** | **Peace Acquisition Corp** |
| By: | */s/ Fangping Zheng* |
| Name: | Fangping Zheng |
| Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Fangping Zheng and Dan (Cathy) Jiang as true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution for him or her and in his or her name, place and stead, in any and all capacities to sign any and all amendments including post-effective amendments to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute, each acting alone, may lawfully do or cause to be done by virtue thereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name** | **Position** | **Date** |
| */s/ Fangping Zheng* | Chief Executive Officer | May 4, 2026 |
| Fangping Zheng | (Principal Executive Officer) |  |
| */s/ Dan (Cathy) Jiang* | Chief Financial Officer | May 4, 2026 |
| Dan (Cathy) Jiang | (Principal Financial and Accounting Officer) |  |

---

**AUTHORIZED REPRESENTATIVE**

Pursuant to the requirements of Section 6(a) of the Securities Act of 1933, the undersigned has signed this registration statement, solely in his capacity as the duly authorized representative of Peace Acquisition Corp., in New York, New York on the 4<sup>th</sup> day of May 2026.

---

| | |
|:---|:---|
| PEACE ACQUISITION CORP. | PEACE ACQUISITION CORP. |
| By: | */s/ Dan (Cathy) Jiang* |
| Name: | Dan (Cathy) Jiang |
| Title: | Chief Financial Officer |

---

## Exhibit 5.1

**Exhibit 5.1**

GRAUBARD MILLER

THE CHRYSLER BUILDING

405 LEXINGTON AVENUE

NEW YORK, NEW YORK 10174

May 4, 2026.

Peace Acquisition Corp

205 W 37th St

New York, NY 10018

Dear Sirs:

Reference is made to the Registration Statement on Form S-1 ("Registration Statement") filed by Peace Acquisition Corp ("Company"), a Cayman Islands company, under the Securities Act of 1933, as amended ("Act"), covering (i) 6,000,000 units ("Firm Units"), with each Firm Unit consisting of one ordinary share of the Company, par value $0.0001 per share (the "Ordinary Shares"), one right ("Rights"), each Right entitling the holder to receive one-fifth of one Ordinary Share upon consummation of an initial business combination and one redeemable warrant ("Warrants"), each Warrant entitling the holder to purchase one Ordinary Share for $11.50 per share, subject to adjustment, to EarlyBirdCapital, Inc., the underwriter (the "Underwriter"), (ii) up to 900,000 units (the "Over-Allotment Units"), with each Over-Allotment Unit consisting of one Ordinary Share, one Right and one Warrant, which the Underwriter will have a right to purchase from the Company to cover over-allotments, if any, and (iii) all of the Ordinary Shares, Rights and Warrants included in the Firm Units and Over-Allotment Units.

We have examined such documents and considered such legal matters as we have deemed necessary and relevant as the basis for the opinion set forth below. With respect to such examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as reproduced or certified copies, and the authenticity of the originals of those latter documents. As to questions of fact material to this opinion, we have, to the extent deemed appropriate, relied upon certain representations of certain officers and employees of the Company.

Based upon the foregoing, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Firm Units and Over-Allotment Units, when duly executed, issued and delivered against payment therefor in accordance with and in the manner described in the Registration Statement, will constitute legal, valid and binding obligations of the Company under the laws of the State of New York, enforceable against it in accordance with its terms, except (i) as limited by applicable bankruptcy, insolvency, reorganization, moratorium, and other laws of general application affecting enforcement of creditors' rights generally and (ii) as limited by laws relating to the availability of specific performance, injunctive relief, or other equitable remedies.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Rights included in the Firm Units and Over-Allotment Units, when duly executed in accordance with the Rights Agreement governing the Rights and issued and delivered against payment therefor in accordance with and in the manner described in the Registration Statement and the Rights Agreement, will constitute legal, valid and binding obligations of the Company under the laws of the State of New York, enforceable against it in accordance with its terms, except (i) as limited by applicable bankruptcy, insolvency, reorganization, moratorium, and other laws of general application affecting enforcement of creditors' rights generally and (ii) as limited by laws relating to the availability of specific performance, injunctive relief, or other equitable remedies.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Warrants included in the Firm Units and Over-Allotment Units, when duly executed in accordance with the Warrant Agreement governing the Warrants and issued and delivered against payment therefor in accordance with and in the manner described in the Registration Statement and the Warrant Agreement, will constitute legal, valid and binding obligations of the Company under the laws of the State of New York, enforceable against it in accordance with its terms, except (i) as limited by applicable bankruptcy, insolvency, reorganization, moratorium, and other laws of general application affecting enforcement of creditors' rights generally and (ii) as limited by laws relating to the availability of specific performance, injunctive relief, or other equitable remedies.

We hereby consent to the use of this opinion as an exhibit to the Registration Statement, to the use of our name as your counsel and to all references made to us in the Registration Statement and in the Prospectus forming a part thereof. In giving this consent, we do not hereby admit that we are in the category of persons whose consent is required under Section 7 of the Act, or the rules and regulations promulgated thereunder.

---

| |
|:---|
| Very truly yours, |
| */s/ Graubard Miller* |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-1**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Peace Acquisition Corp.**  |

---

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| | | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation or Carry Forward Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** |
| Fees to be Paid | 1 | Equity | Ordinary Shares, $0.0001 par value included as part of the Units | Other | 6900000 | $0.00 | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 2 | Equity | Rights included as part of the Units | Other | 6900000 | $0.00 | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 3 | Equity | Ordinary Shares underlying the Rights included as part of the Units | Other | 690000 | $10.00 | $6900000.00 | 0.0001381 | $952.89 |
| Fees to be Paid | 4 | Equity | Warrants included as part of the Units | Other | 6900000 | $0.00 | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 5 | Equity | Ordinary Shares underlying the Warrants included as part of the Units | Other | 6900000 | $11.50 | $79350000.00 | 0.0001381 | $10958.23 |
| Fees Previously Paid | 6 | Other | Units, each consisting of one Ordinary Share, $0.0001 par value, and one right to receive one-fifth of one Ordinary Share and one Redeemable Warrant | Other | 6900000 | $10.00 | $69000000.00 |  | $9528.90 |
| Fees Previously Paid | 7 | Equity | Ordinary Shares underlying the Rights included as part of the Units | Other | 690000 | $10.00 | $6900000.00 |  | $952.89 |
| **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** |
| Carry Forward Securities |  |  |  |  |  |  |  |  |  |
|  |  |  | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $162150000.00  |  | $22392.91  |
|  |  |  | Total Fees Previously Paid:  | Total Fees Previously Paid:  | Total Fees Previously Paid:  |  |  |  | $10481.79  |
|  |  |  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
|  |  |  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $11911.12  |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. No fee pursuant to Rule 457(g).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>2</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. No fee pursuant to Rule 457(g).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>3</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>4</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. No fee pursuant to Rule 457(g).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>5</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>6</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). Represents 6,900,000 units, including 6,000,000 units to be issued in the offering and up to 900,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any, each consisting of one Ordinary Share, one right entitling the holder to receive one-fifth of one Ordinary Share and one redeemable warrant entitling the holder to purchase one Ordinary Share.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>7</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act").

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|:---|
| |
| **Rules 457(b) and 0-11(a)(2)** |
| Fee Offset Claims |
| Fee Offset Sources |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

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