# EDGAR Filing Document

**Accession Number:** 0001956439
**File Stem:** 0001213900-25-062247
**Filing Date:** 2025-7
**Character Count:** 3989
**Document Hash:** f1863a5d1c110ec96950be60a6e1e4b2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-062247.hdr.sgml**: 20250911

**ACCESSION NUMBER**: 0001213900-25-062247

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250709

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AParadise Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001956439
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** THE SUN'S GROUP CENTER
- **STREET 2:** 29TH FLOOR, 200 GLOUCESTER ROAD
- **CITY:** WAN CHAI
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 9583 3199

**MAIL ADDRESS:**
- **STREET 1:** THE SUN'S GROUP CENTER
- **STREET 2:** 29TH FLOOR, 200 GLOUCESTER ROAD
- **CITY:** WAN CHAI
- **STATE:** K3
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AParadigm Acquisition Corp.
- **DATE OF NAME CHANGE:** 20230118

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Paradigm Acquisition Corp.
- **DATE OF NAME CHANGE:** 20221130

**A PARADISE ACQUISITION CORP.**

**The Sun's Group Center, <br> 29th Floor, 200 Gloucester Road, Wan Chai, <br> Hong Kong**

**VIA EDGAR**

July 9, 2025

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attn: Eric McPhee, Kristina Marrone, Benjamin Holt and Jeffrey Gabor

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| | |
|:---|:---|
| **Re:** | **A Paradise Acquisition Corp.** |
|  | **Amendment No. 1 to Registration Statement on Form S-1** |
|  | **Filed June 30, 2025** |
|  | **File No. 333-287505** |

---

To Whom It May Concern:

On behalf of our client, **A Paradise Acquisition Corp.** (the "**Company**," "**we**," "**our**" or "**us**") , we hereby provide a respond to the comment letter (the "**Staff Letter**") received from the staff (the "**Staff**") of the U.S. Securities and Exchange Commission (the "**Commission**"), on July 8, 2025, regarding Amendment No. 1 to the Registration Statement on Form S-1 submitted to the Commission on June 30, 2025 (the "**Registration Statement**"). The Company is concurrently filing Amendment No. 2 to the Registration Statement ("**Amendment No. 2**") which, among other things, responds to the Staff's comments set forth in the Staff Letter. For the Staff's convenience, we have repeated below the Staff's comments in bold, and have followed each comment with the Company's response. Except as otherwise specifically indicated, page references in our responses correspond to pages of Amendment No. 2.

**<u>Amendment No. 1 to Registration Statement on Form S-1 filed June 30, 2025</u>**

**<u>Exhibits</u>**

&nbsp;&nbsp;&nbsp;&nbsp;1. Please revise your amended and restated memorandum and articles of association filed as Exhibit 3.2 to
reconcile by when the company must consummate a business combination. In this regard, we note that Regulation 24.2 refers alternately
to 24 months from the closing of the IPO and 15 months from the closing of the IPO. Please also revise to clarify whether the termination
date may be extended by resolution of directors at the request of the initial shareholders, as we note that Regulation 24.2 appears to
allow for up to two three-month extensions but your prospectus disclosure does not.

**Response**: The Company has filed a revised amended and restated memorandum and articles of association as Exhibit 3.2 to Amendment No. 2 in response to the Staff's comment.

We thank the Staff for its review of the foregoing and Amendment No. 1. If you have further comments, please feel free to contact our partner, Xiaoxi Lin, at XLin@mofo.com, or by telephone at (852) 2585 0878.

---

| |
|:---|
| Sincerely, |
| /s/ Xiaoxi Lin |
| Xiaoxi Lin |
| Partner |

---

cc: Claudius Tsang, Chairman, Chief Executive <br> Officer and Chief Financial Officer, A <br> Paradise Acquisition Corp