# EDGAR Filing Document

**Accession Number:** 0002026767
**File Stem:** 0000000000-25-007958
**Filing Date:** 2025-7
**Character Count:** 5532
**Document Hash:** 43bcccc6754d13487d90b43ee8334f9f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007958.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000000000-25-007958

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250729

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Calisa Acquisition Corp
- **CENTRAL INDEX KEY:** 0002026767
- **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:** UPLOAD
- **SEC FILE NUMBER:** 333-280565

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

**MAIL ADDRESS:**
- **STREET 1:** 205 W 37TH ST
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-025596

## Text-Extract

```

                                                            July 29, 2025

Hongfei Zhang
Chief Executive Officer
Calisa Acquisition Corp
420 Lexington Ave., Suite 2446
New York, NY 10170

       Re: Calisa Acquisition Corp
           Amendment No. 2 to Registration Statement on Form S-1
           Filed July 7, 2025
           File No. 333-280565
Dear Hongfei Zhang:

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

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our August 16,
2024 letter.

Amendment No. 2 to Registration Statement on Form S-1
Cover Page

1.     We note here and throughout the registration statement that you have
removed
       disclosure regarding possible extensions of the time to complete a
business
       combination. Please revise your registration statement to include
disclosure as to
       whether, and if so how, you may extend this time period, and whether
shareholders
       may redeem their shares in connection with any proposal to extend.
Summary Financial Data, page 29

2.     It appears your working capital, as adjusted, includes the $60,000,000
to be held in the
       trust account. Please tell us how you determined it was appropriate to
include this
       amount within your working capital, as adjusted.
 July 29, 2025
Page 2

Dilution, page 80

3.     On page 80, you state "[t]he calculations below do not take into account
the fee
       payable by us pursuant to the Business Combination Marketing Agreement,
as that fee
       is contingent upon our consummation of an initial business combination."
This
       statement does not appear to be consistent with your calculation, which
reflects a
       reduction for the business combination marketing fee. Please revise for
consistency,
       or advise.
Index to Financial Statements, page F-1

4.     We note you have provided unaudited interim financial statements as of
and for the
       five months ended May 31, 2025 and for the period from March 11, 2024
(Inception)
       to March 31, 2024. Please amend your filing to include unaudited interim
financial
       statements as of the end of a fiscal quarter (e.g., March 31, 2025 or
June 30, 2025)
       and for the period then ended (e.g., three months ended March 31, 2025
or six months
       June 30, 2025.) Your revised filing should also include a statement of
operations,
       statement of changes in shareholders' equity, and statement of cash
flows for the
       comparable period of the preceding fiscal year (e.g., March 11, 2024
(Inception) to
       March 31, 2024 or to June 30, 2024). Reference is made to Rule 8-03 of
Regulation S-
       X.
Statements of Changes in Shareholders' Equity, page F-5

5.     Please revise to provide a separate statement of changes in
shareholders' equity that
       covers the entire period from March 11, 2024 to December 31, 2024 that
is labeled as
       audited. Reference is made to Rule 8-02 of Regulation S-X.
Notes to the Financial Statements
Note 8 - Segment Information, page F-14

6.     We note that the key measure of segment profit or loss reviewed by the
CODM is
       general and administrative expenses. Please tell us how you determined
that general
       and administrative expenses reflects a measure of profit or loss, and
whether or not
       your CODM considers Net loss when evaluating your single operating
       segment. Please refer to ASC 280-10-50.
       Please contact Eric McPhee at 202-551-3693 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please contact Catherine De Lorenzo at 202-551-3772 or Pamela Long at
202-551-
3765 with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Jeffrey M. Gallant, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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