# EDGAR Filing Document

**Accession Number:** 0001918414
**File Stem:** 0000000000-25-007639
**Filing Date:** 2025-7
**Character Count:** 4064
**Document Hash:** bfbe77a4858b7714ce37be60e609399d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007639.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0000000000-25-007639

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250718

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Newbridge Acquisition Ltd
- **CENTRAL INDEX KEY:** 0001918414
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07989

**BUSINESS ADDRESS:**
- **STREET 1:** UNIT B, 17TH FLR, SUCCESS COMMERCIAL BLD
- **STREET 2:** 245-251 HENNESSY ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 514-792-9962

**MAIL ADDRESS:**
- **STREET 1:** UNIT B, 17TH FLR, SUCCESS COMMERCIAL BLD
- **STREET 2:** 245-251 HENNESSY ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-041372

## Text-Extract

```

                                                            July 18, 2025

Yongsheng Liu
Chief Executive Officer and Director
Newbridge Acquisition Ltd
Unit B 17/F, Success Commercial Building
245-25, Hennessy Road, Wanchai, Hong Kong

       Re: Newbridge Acquisition Ltd
           Amendment No. 1 to
           Draft Registration Statement on Form S-1
           Submitted June 24, 2025
           CIK No. 0001918414
Dear Yongsheng Liu:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our June 5, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1 submitted June 24,
2025
Summary
Additional Financing, page 16

1.     We note your disclosure in response to prior comment 5. Please revise to
further state
       the impact to your unaffiliated shareholders if you are required to seek
additional
       financing in connection with your initial business combination. Refer to
       Item 1602(b)(5) of Regulation S-K.
 July 18, 2025
Page 2
Dilution, page 100

2.     Please tell us how you calculated the ordinary shares subject to
redemption in both of
       the maximum redemption scenarios (50,000,000 and 5,750,000,
respectively), as well
       as the amount of proceeds held in trust subject to redemption for the
maximum
       redemption with full over-allotment scenario ($51,625,891).
Taxation, page 178

3.     We note your revision in response to prior comment 16. However, we note
that the
       introductory language here references "certain material British Virgin
Islands and U.S.
       federal income tax consequences." Please remove the term "certain" from
your
       disclosure. Refer to Section III.C.1 of Staff Legal Bulletin No. 19.

        Please contact William Demarest at 202-551-3432 or Kristina Marrone at
202-551-
3429 if you have questions regarding comments on the financial statements and
related
matters. Please contact Isabel Rivera at 202-551-3518 or Mary Beth Breslin at
202-551-3625
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Vivien Bai

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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