# EDGAR Filing Document

**Accession Number:** 0002042460
**File Stem:** 0000000000-25-010389
**Filing Date:** 2025-9
**Character Count:** 4477
**Document Hash:** 8b0ddfbf894391a65e3eda070b43508b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010389.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0000000000-25-010389

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250924

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Harvard Ave Acquisition 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:** UPLOAD
- **SEC FILE NUMBER:** 377-07564

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-099156

## Text-Extract

```

                                                             September 24, 2025

Sung Hyuk Lee
Chief Executive Officer
Harvard Ave Acquistion Corporation
3rd Floor, 166 Yongsan
Yeongdengpo-gu, Seoul, 07362
Republic of Korea

       Re: Harvard Ave Acquistion Corporation
           Amendment No. 3 to Registration Statement on Form S-1
           Filed September 19, 2025
           File No. 333-284826
Dear Sung Hyuk Lee:

     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.

Amendment No. 3 to Registration Statement on Form S-1 filed September 19, 2025
Description of Securities, page 138

1.     Please revise here, and elsewhere as appropriate, to disclose the
exclusive forum
       provision of each of your amended and restated memorandum and articles
of
       association and the rights agreement. For example, describe the
provision, including
       the relevant forum for litigation and any subject matter jurisdiction
carve out; describe
       any risks or other impacts on investors; and address any uncertainty
about
       enforeceability.
Exhibits

2.     The trust account termination letter attached as Exhibit A to the
Investment
       Management Trust Agreement filed as Exhibit 10.2 states that "[o]n the
 September 24, 2025
Page 2

      Consummation Date (i) counsel for the Company shall deliver to you
written
      notification that the Business Combination has been consummated, or will
be
      consummated substantially, concurrently with your transfer of funds . . .
." Nasdaq
      Listing Rule IM-5101-2(a) states that    [a]t least 90% of the gross
proceeds . . . must
      be deposited in a trust account maintained by an independent trustee.
It is unclear
      how the release of funds earlier than the consummation of the initial
business
      combination would comport with this listing standard. We also note that
the exhibit is
      inconsistent with the disclosure in the prospectus, which states that
funds in the trust
      account will not be released until the completion of your initial
business combination.
      Please revise to address these inconsistencies.
       Please contact William Demarest at 202-551-3432 or Wilson Lee at
202-551-3468 if
you have questions regarding comments on the financial statements and related
matters.
Please contact Benjamin Holt at 202-551-6614 or Jeffrey Gabor at 202-551-2544
with any
other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Ze   -ev D. Eiger, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._