# EDGAR Filing Document

**Accession Number:** 0002060016
**File Stem:** 0000000000-25-006834
**Filing Date:** 2025-6
**Character Count:** 4991
**Document Hash:** c0485dc2e29b4842bd59b987fdb17649
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006834.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-006834

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250630

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-07843

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-026121

## Text-Extract

```

                                                             June 30, 2025

Tsai Yi Yang
Chief Executive Officer
Agencia Comercial Spirits Ltd.
No. 65, Ln. 114, Xishi Rd., Xi   an Vil., Fengyuan Dist.
Taichung City 42061, Taiwan (R.O.C.)

        Re: Agencia Comercial Spirits Ltd.
            Amendment No. 1 to Draft Registration Statement on Form F-1
            Submitted June 3, 2025
            CIK No. 0002060016
Dear Tsai Yi Yang:

     We have reviewed your amended draft registration statement and have the
following
comment(s).

       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 April 28, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form F-1
Cover Page

1.     We note your disclosure that you will be a controlled company following
the
       completion of the offering. Please revise to disclose what percentage of
the
       Controlling Shareholders' voting power will stem from Class B Ordinary
       Shares. Please also disclose, if true, that the Controlling Shareholders
will have the
       ability to determine all matters requiring approval by shareholders.
 June 30, 2025
Page 2
Prospectus Summary
Corporate Structure, page 3

2.     Please revise your diagram to reflect the ownership of your Class B
Ordinary Shares.
Risk Factors
The dual-class structure of our Ordinary Shares..., page 36

3.     Revise this risk factor to disclose the percentage of outstanding shares
that Class B
       Ordinary Shareholders must keep to continue to control the outcome of
matters
       submitted to shareholders for approval and to disclose that future
issuances of Class B
       Ordinary Shares may be dilutive to Class A Ordinary Shareholders.
Related Party Transactions, page 97

4.     We note your revised disclosure in response to comment 7 and reissue in
part. Revise
       to include all disclosure required by Item 7.B. of Form 20-F, including
a more
       detailed description of the nature of each transaction.
Description of Share Capital, page 99

5.     Disclose any conversion features of the Class B Ordinary Shares and any
sunset
       provisions that limit the lifespan of Class B Ordinary Shares.
Item 7. Recent Sales of Unregistered Securities., page II-2

6.     Please revise your registration statement to include all disclosure
required by Item 7
       of Form F-1 and Item 701 of Regulation S-K related to the May 28, 2025
issuances of
       Class A Ordinary Shares.

       Please contact Amy Geddes at 202-551-3304 or Angela Lumley at
202-551-3398 if
you have questions regarding comments on the financial statements and related
matters. Please contact Alyssa Wall at 202-551-8106 or Taylor Beech at
202-551-4515 with
any other questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
cc:   Kyle Leung

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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