# EDGAR Filing Document

**Accession Number:** 0002060016
**File Stem:** 0001213900-25-092052
**Filing Date:** 2025-9
**Character Count:** 3362
**Document Hash:** 0fd5c1bdfdd7816b3c20a3ddf092d95c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-092052.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001213900-25-092052

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**FILER**: 

**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:** CORRESP

**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

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| |
|:---|
| **D. Boral Capital LLC** |
| 590 Madison Avenue, 39th Floor |
| New York, NY 10022 |

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September 26, 2025

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| Attention: | Amy Geddes |
|  | Angela Lumley |
|  | Alyssa Wall |
|  | Taylor Beech |

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| | |
|:---|:---|
| **Re:** | **Agencia Comercial Spirits Ltd** <br> **Registration Statement on Form F-1, as amended (File No. 333-288600)**<br> **Request for Acceleration of Effectiveness** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned representative of the underwriters of the offering hereby join in the request of Agencia Comercial Spirits Ltd (the "Company") that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Concord & Sage PC, requests by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that the several underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **D. Boral Capital LLC** | **D. Boral Capital LLC** |
| *as representatives of the several underwriters* | *as representatives of the several underwriters* |
| By: | */s/ Stephanie Hu* |
| Name: | Stephanie Hu |
| Title: | Co-Head of Investment Banking |

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