# EDGAR Filing Document

**Accession Number:** 0002042460
**File Stem:** 0001213900-25-083935
**Filing Date:** 2025-9
**Character Count:** 4394
**Document Hash:** d969adeadde540f4aa7c26596c6fcc17
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-083935.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0001213900-25-083935

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250903

**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>**

September 3, 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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**Amendment No.1 to Registration Statement on Form S-1**

**Filed July 15, 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 August 1, 2025, regarding the Company's Amendment No.1 to Registration Statement on Form S-1 referenced above. Contemporaneously, the Company is filing the Amendment No.2 to the Registration Statement on Form S-1 (the "Amendment No.2") 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 Amendment No.2.

**<u>Amendment No. 1 to Registration Statement on Form S-1 filed July 15, 2025</u>**

**<u>Principal Shareholders, page 127</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Please revise your disclosure to reflect the Class A ordinary shares to be purchased by the sponsor in the Initial Private Placements, including the Class A ordinary shares within the private placement units and the restricted Class A ordinary shares.** 

<u>Response</u>: In response to the Staff's comment, we revised on pages 129 and 130.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.** **We note the form of legal opinion filed as Exhibit 5.1. Please ensure the executed legal opinion is not limited to whether holders of ordinary shares are liable, solely because of security holder status, for additional assessments or calls on the security by the registrant; the opinion as to whether the shares are non-assessable should also address whether shareholders are liable to the registrant's creditors. Please refer to Section II.B.1.a of Staff Legal Bulletin No. 19, Legality and Tax Opinions in Registered Offerings (October 14, 2011).** 

<u>Response</u>: In response to the Staff's comment, we have revised paragraph 3 of the legal opinion filed as Exhibit 5.1 to clarify that the shares to be issued would be non-assessable, and that the definition of "non-assessable" in paragraph 7 of Schedule 3 of the legal opinion has expressly provided that shareholders are not liable to the registrant's creditors except in exceptional circumstances.

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