# EDGAR Filing Document

**Accession Number:** 0002074697
**File Stem:** 0001213900-25-085162
**Filing Date:** 2025-9
**Character Count:** 4649
**Document Hash:** bec047e532df19c37bd38b70c4520349
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-085162.hdr.sgml**: 20260206

**ACCESSION NUMBER**: 0001213900-25-085162

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250905

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FutureCrest Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002074697
- **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:**
- **STREET 1:** 150 EAST 52ND STREET 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 917-581-2370

**MAIL ADDRESS:**
- **STREET 1:** 150 EAST 52ND STREET 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FutureCrest Acquisition Corp.**

**150 East 52nd Street, 3rd Floor**

**New York, NY 10022**

**VIA EDGAR**

September 5, 2025

U.S. Securities & Exchange Commission<br> Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attention: David Link

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| | |
|:---|:---|
| **Re:** | **FutureCrest Acquisition Corp.**<br> **Draft Registration Statement on Form S-1**<br> **Submitted August 5, 2025**<br> **CIK No. 0002074697** |

---

Dear Mr. Link:

FutureCrest Acquisition Corp. (the "**Company**," "**we**," "**our**" or "**us**") hereby transmits our response to the comment letter received from the staff (the "**Staff,**" "**you**" or "**your**") of the U.S. Securities and Exchange Commission (the "**Commission**") on August 29, 2025 regarding the Draft Registration Statement on Form S-1 filed with the Commission on August 5, 2025.

For the Staff's convenience, we have repeated below the Staff's comments in bold, and have followed each comment with the Company's response. Disclosure changes made in response to the Staff's comments have been made in the Registration Statement on Form S-1 (the "**Registration Statement**"), which is being filed to the Commission contemporaneously with the submission of this letter.

**<u>Draft Registration Statement on Form S-1 submitted August 5, 2025</u>**

**<u>Cover page</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We note your compensation disclosure on the cover page. Please revise your compensation disclosure to also address promoters. See Item 1602(a)(3) of Regulation S-K. Please also clearly state that there may be actual or potential material conflicts of interest between the sponsor, its affiliates, or promoters as one group, and purchasers in the offering as another group. See Item 1602(a)(5) of Regulation S-K.** 

We have added the requested disclosure on the cover and elsewhere in the Registration Statement.

**<u>Dilution, page 92</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Outside of the table, please describe each material potential source of future dilution following the registered offering by the special purpose acquisition company. See Item 1602(c) of Regulation S-K.** 

We have added the requested disclosure.

**<u>Sourcing of Potential Business Combination Targets, page 111</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.** **We note the disclosure on page 111 that "we have not contacted any of the prospective target businesses that our management team in their prior SPACs had considered and rejected as target businesses to acquire." We are unable to locate disclosure regarding the prior SPAC experience. Please describe the experience of the SPAC sponsor, its affiliates, and any promoters in organizing special purpose acquisition companies and the extent to which the SPAC sponsor, its affiliates, and the promoters are involved in other special purpose acquisition companies, as required by Item 1603(a)(3) of Regulation S-K.** 

We have removed the requested disclosure and added appropriate risk factor disclosure relating to our management team's lack of prior SPAC experience.

\*\*\*

We thank you for your review of the foregoing and the Registration Statement and this response. As you know, the Company is eager to finalize the Registration Statement as soon as possible, and we appreciate the Staff's assistance in helping us achieve this goal. If you have further comments, please feel free to contact to our counsel, Stuart Neuhauser, Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.

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| |
|:---|
| Sincerely, |
| */s/ Thomas Lee* |
| Thomas Lee |
| Chief Executive Officer |

---

cc: Stuart Neuhauser, Esq. <br> Ellenoff Grossman & Schole LLP