# EDGAR Filing Document

**Accession Number:** 0002060016
**File Stem:** 0001213900-26-024325
**Filing Date:** 2026-3
**Character Count:** 14709
**Document Hash:** 6cfba72a3105fb144c36fd0af5ea2465
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-024325.hdr.sgml**: 20260306

**ACCESSION NUMBER**: 0001213900-26-024325

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260306

**FILED AS OF DATE**: 20260306

**DATE AS OF CHANGE**: 20260306

**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:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42892
- **FILM NUMBER:** 26728487

**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

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16**

**OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934**

For the month of March 2026

Commission File Number 001-42892

**Agencia Comercial Spirits Ltd**

(Registrant's Name)

**No. 65, Ln. 114, Xishi Rd., Xi'an Vil., Fengyuan Dist.**

**Taichung City 42061, Taiwan (R.O.C.)**

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

**Information Contained in this Form 6-K Report**

This current report on Form 6-K is being filed to disclose the Company has now elected to rely on the home country rule exemption under Nasdaq Listing Rule 5615(a)(3) with respect to the following matters.

As a company incorporated in the Cayman Islands that is listed on Nasdaq Capital Market ("Nasdaq"), the Company is subject to Nasdaq corporate governance listing standards. Under Nasdaq rules, a foreign private issuer may, in general, follow its home country corporate governance practices in lieu of some of the Nasdaq corporate governance requirements. Pursuant to the home country rule exemption set forth under Nasdaq Listing Rule 5615(a)(3)(A), which provides (with certain exceptions not relevant to the conclusions expressed herein) that a foreign private issuer may follow its home country practice in lieu of the requirements of the Nasdaq Listing Rules 5600 Series, we elected to be exempt from the requirements as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(i) Nasdaq
Listing Rule 5635 which sets forth (A) the circumstances under which shareholder approval is required prior to an issuance of securities
in connection with: (a) the acquisition of the stock or assets of another company, (b) equity-based compensation of officers, directors,
employees or consultants, (c) a change of control, and (d) transactions other than public offerings; (B) general provisions relating
to shareholder approval; and (C) the financial viability exception to the shareholder approval requirement.

Harney Westwood & Riegels, our Cayman Islands counsel, has provided a letter to the Nasdaq Stock Market certifying that under Cayman Islands law, we are not required to comply with above-mentioned requirements.

Except for the foregoing, there is no significant difference between our corporate governance practices and what the Nasdaq requires of domestic U.S. companies.

**EXHIBIT INDEX**

The following exhibits are being filed herewith:

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 99.1 | [Home Country Exemption Letter](ea028018101ex99-1.htm) |

---

**<u>SIGNATURES</u>**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **Agencia Comercial Spirits Ltd** | **Agencia Comercial Spirits Ltd** |
| Date: March 6, 2026 | By: | */s/ Tsai Yi Yang* |
|  | Name: | Tsai Yi Yang |
|  | Title: | Director and Chief Executive Officer |

---

## Exhibit 99.1

**Exhibit 99.1**

---

| | |
|:---|:---|
| ![](ea028018101_ex99-1img1.jpg) | Harney Westwood & Riegels |
| ![](ea028018101_ex99-1img1.jpg) | 3501 The Center |
| ![](ea028018101_ex99-1img1.jpg) | 99 Queen's Road Central |
| ![](ea028018101_ex99-1img1.jpg) | Hong Kong |
| ![](ea028018101_ex99-1img1.jpg) | Tel: +852 5806 7800 |
| ![](ea028018101_ex99-1img1.jpg) | Fax: +852 5806 7810 |

---

5 March 2026

raymond.ng@harneys.com

+852 5806 7883 <br> 065990-0002-RLN

The Nasdaq Stock Market LLC <br> Listing Qualifications

805 King Farm Blvd. <br> Rockville, Maryland 20850 <br> United States of America

Dear Sir or Madam

**Agencia Comercial Spirits Ltd (the *Company*)**

We understand from the Company's legal counsel as to matters of United States law that:

1. the Rule 5600 Series of the Nasdaq Stock Market Rules sets forth certain corporate governance requirements
for Nasdaq-listed companies;

2. Rule 5635 sets forth the circumstances under which shareholder approval is required prior to an issuance
of securities in connection with (i) the acquisition of the stock or assets of another company, (ii) equity-based compensation of officers,
directors, employees or consultants, (iii) a change of control and (iv) transactions other than public offerings; and

3. Rule 5615(a)(3)(A) provides (with certain exceptions not relevant to the conclusions expressed herein)
that a Foreign Private Issuer may follow its home country practice in lieu of the requirements of the Rule 5600 Series, but Nasdaq Information
Memorandum IM-5615-3 provides that a Foreign Private Issuer that elects to follow country practice in lieu of a requirement of Rules 5600
shall submit to Nasdaq a written statement from an independent counsel in such company's home country certifying that the company's
practices are not prohibited by the home country's laws.

Based on the above, we can confirm that:

A. the Company has been duly incorporated as an exempted company with limited liability and is validly existing
under the laws of the Cayman Islands; and

B. the Company's practice of following the provisions of
the laws of the Cayman Islands and the M&A (as defined below) in lieu of certain corporate governance requirements under the Rule
5600 Series of the Nasdaq Stock Market Rules listed in the Schedule attached hereto is not prohibited under any statutory legal provision
of the Cayman Islands.

---

| | |
|:---|:---|
| The British Virgin Islands is Harneys Hong Kong office's main jurisdiction of practice. |  |
| Jersey legal services are provided through a referral arrangement with Harneys (Jersey) which is |  |
| an independently owned and controlled Jersey law firm. | Anguilla \| Bermuda \| British Virgin Islands |
| Resident Partners: M Chu \| Y Fan \| SG Gray \| IC Groark \| SO Karolczuk \| PM Kay \| MW Kwok | Cayman Islands \| Cyprus \| Dubai \| Hong Kong \| Jersey |
| IN Mann \| BP McCosker \| R Ng \| PJ Sephton | London \| Luxembourg \| Shanghai \| Singapore |
|  | harneys.com<br>|

---

For the purposes of this opinion, we have examined the Companies Act (as revised) of the Cayman Islands, the second amended and restated memorandum and articles of association of the Company as adopted by a special resolution of the Company on 19 October 2025 (the ***M&A***), and such other legislation and regulation as we deemed necessary or relevant, as in effect (and published or otherwise generally available) on the date of this opinion.

This opinion is confined to the matters expressly opined on herein and given on the basis of the laws of the Cayman Islands as they are in force and applied by the Cayman Islands courts at the date of this opinion. We have made no investigation of, and express no opinion on, the laws of any other jurisdiction. Specifically, we have made no independent investigation of the laws of the United States of America or the listing rules of The Nasdaq Stock Market LLC and we have assumed that there is nothing under any other law or regulation that would affect or vary the above statements. We express no opinion as to matters of fact. We express no opinion with respect to the commercial terms of the transactions the subject of this opinion.

This opinion is rendered for your benefit. It may be disclosed on a non-reliance basis to (i) your professional advisers (acting only in that capacity); (ii) any person to whom disclosure is required to be made by applicable law or pursuant to the rules or regulations of any regulatory body exercising jurisdiction over you or in connection with any judicial proceedings; and (iii) any of your successors in title and assignees. It may not be used, disclosed to or relied upon by any other party or for any other purpose.

Yours faithfully

/s/ Harney Westwood & Riegels

**Harney Westwood & Riegels**

**Schedule**

1. **5635. Shareholder Approval** 

(a) **Acquisition of Stock or Assets of Another Company** 

Shareholder approval is required prior to the issuance of securities in connection with the acquisition of the stock or assets of another company if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) where, due to the present or potential issuance of common stock, including shares issued pursuant to an
earn-out provision or similar type of provision, or securities convertible into or exercisable for common stock, other than a public offering
for cash:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) the common stock has or will have upon issuance voting power equal to or in excess of 20% of the voting
power outstanding before the issuance of stock or securities convertible into or exercisable for common stock; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) the number of shares of common stock to be issued is or will be equal to or in excess of 20% of the number
of shares of common stock outstanding before the issuance of the stock or securities; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) any director, officer or Substantial Shareholder (as defined by Rule 5635(e)(3)) of the Company has a
5% or greater interest (or such persons collectively have a 10% or greater interest), directly or indirectly, in the Company or assets
to be acquired or in the consideration to be paid in the transaction or series of related transactions and the present or potential issuance
of common stock, or securities convertible into or exercisable for common stock, could result in an increase in outstanding common shares
or voting power of 5% or more; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) **Change of Control** 

Shareholder approval is required prior to the issuance of securities when the issuance or potential issuance will result in a change of control of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) **Equity Compensation** 

Shareholder approval is required prior to the issuance of securities when a stock option or purchase plan is to be established or materially amended or other equity compensation arrangement made or materially amended, pursuant to which stock may be acquired by officers, directors, employees, or consultants, except for:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) warrants or rights issued generally to all security holders of the Company or stock purchase plans available
on equal terms to all security holders of the Company (such as a typical dividend reinvestment plan);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) tax qualified, non-discriminatory employee benefit plans (e.g., plans that meet the requirements of Section
401(a) or 423 of the Internal Revenue Code) or parallel nonqualified plans, provided such plans are approved by the Company's independent
compensation committee or a majority of the Company's Independent Directors; or plans that merely provide a convenient way to purchase
shares on the open market or from the Company at Market Value;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) plans or arrangements relating to an acquisition or merger as
permitted under IM-5635-1; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) issuances to a person not previously an employee or director of the Company, or following a bona fide
period of non-employment, as an inducement material to the individual's entering into employment with the Company, provided such
issuances are approved by either the Company's independent compensation committee or a majority of the Company's Independent
Directors. Promptly following an issuance of any employment inducement grant in reliance on this exception, a Company must disclose in
a press release the material terms of the grant, including the recipient(s) of the grant and the number of shares involved.

(d) **Transactions other than Public Offerings** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) For purposes of this Rule 5635(d):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) "Minimum Price" means a price that is the lower of: (i) the Nasdaq Official Closing Price
(as reflected on Nasdaq.com) immediately preceding the signing of the binding agreement; or (ii) the average Nasdaq Official Closing Price
of the common stock (as reflected on Nasdaq.com) for the five trading days immediately preceding the signing of the binding agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) "20% Issuance" means a transaction, other than a public offering as defined in IM-5635- 3,
involving the sale, issuance or potential issuance by the Company of common stock (or securities convertible into or exercisable for common
stock), which alone or together with sales by officers, directors or Substantial Shareholders of the Company, equals 20% or more of the
common stock or 20% or more of the voting power outstanding before the issuance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Shareholder approval is required prior to a 20% Issuance at a price that is less than the Minimum Price.