# EDGAR Filing Document

**Accession Number:** 0002060016
**File Stem:** 0001213900-25-068787
**Filing Date:** 2025-7
**Character Count:** 3578
**Document Hash:** fa7629b21c8f8bce47d466296b1793f6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-068787.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001213900-25-068787

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250729

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Agencia Comercial Spirits Ltd.
- **CENTRAL INDEX KEY:** 0002060016
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** F5

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 65, LN, 114, XISHI RD., XI'AN VIL.
- **STREET 2:** FENGYUAN DISTRICT
- **CITY:** TAICHUNG CITY
- **NON US STATE TERRITORY:** TAIWAN
- **PROVINCE COUNTRY:** F5
- **BUSINESS PHONE:** 04 25614413

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 65, LN, 114, XISHI RD., XI'AN VIL.
- **STREET 2:** FENGYUAN DISTRICT
- **CITY:** TAICHUNG CITY
- **NON US STATE TERRITORY:** TAIWAN
- **PROVINCE COUNTRY:** F5

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Agencia Comercial Co., Ltd
- **DATE OF NAME CHANGE:** 20250311

![](image_001.jpg)

July 29, 2025

Via Edgar

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Attention: | Rufus Decker |
|  | Angela Lumley |
|  | Alyssa Wall |
|  | Taylor Beech |
| **Re:** | **Agencia Comercial Spirits Ltd.** |
|  | **Registration Statement on Form F-1** |
|  | **Filed July 10, 2025 <br> File No. 333-288600** |

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Ladies and Gentlemen:

On behalf of our client, Agencia Comercial Spirits Ltd., a foreign private issuer organized under the laws of the Cayman Islands (the "**Company**"), we submit to the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") this letter setting forth the Company's response to the comments contained in the Staff's letter dated July 21, 2025 on the Company's Registration Statement on Form F-1 filed on July 10, 2025. Concurrently with the submission of this letter, the Company is submitting its revised registration statement on Form F-1 (the "**Revised Registration Statement**") and certain exhibits via EDGAR to the Commission.

The Staff's comments from its letter dated July 21, 2025 are repeated below in bold and followed by the Company's responses. We have included page numbers to refer to the location in the Revised Registration Statement where the language addressing the comments appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Revised Registration Statement.

<u>Registration Statement on Form F-1</u>

<u>Exhibit Index, page II-4</u>

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| | |
|:---|:---|
| **1.** | **Please include an auditor consent in your next amendment. Refer to Item 8 of Form F-1 and Item 601 of Regulation S-K.** |
|  | The Company acknowledges the Staff's comment and respectfully advises the Staff that an auditor consent has been submitted as Exhibit 23.1 to the Revised Registration Statement. |

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Concord & Sage PC. Email: info@concordsage.com

1360 Valley Vista Dr, Suite 140, Diamond Bar CA 91765

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
|  | */s/ Kyle Leung* |
| Name: | Kyle Leung |
| Partner | Partner |
| Concord & Sage PC | Concord & Sage PC |

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Concord & Sage PC. Email: info@concordsage.com

1360 Valley Vista Dr, Suite 140, Diamond Bar CA 91765