# CORRESP — Black Spade Acquisition III Co (BIII, BIII-UN, BIII-WT) (CIK 0002087087) > Black Spade Acquisition III Co (BIII, BIII-UN, BIII-WT) (CIK 0002087087) → SEC staff · filed 2025-12-19 · ticker BIII, BIII-UN, BIII-WT · SIC 6770 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001104659-25-123379 - **Form:** CORRESP - **Filer:** Black Spade Acquisition III Co (BIII, BIII-UN, BIII-WT) (CIK 0002087087) - **CIK:** 0002087087 - **Ticker:** BIII, BIII-UN, BIII-WT - **Filed:** 2025-12-19 - **SIC industry:** 6770 - **HQ:** Central ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/2087087/000110465925123379/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2087087&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for Black Spade Acquisition III Co (BIII, BIII-UN, BIII-WT) (CIK 0002087087) - CORRESP — 2025-12-31 — /comment-letter/0001104659-25-125571 - CORRESP — 2025-12-31 — /comment-letter/0001104659-25-125569 - CORRESP — 2025-12-19 — /comment-letter/0001104659-25-123378 - CORRESP — 2025-12-18 — /comment-letter/0001104659-25-122677 - CORRESP — 2025-12-18 — /comment-letter/0001104659-25-122674 - CORRESP — 2025-12-04 — /comment-letter/0001104659-25-118573 - UPLOAD — 2025-12-02 — /comment-letter/0000000000-25-011206 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, Black Spade Acquisition III Co (BIII, BIII-UN, BIII-WT) (CIK 0002087087) (CIK 0002087087), filed 2025-12-19, accession 0001104659-25-123379. Retrieved via MORVS 2026-11-06 from https://api.morvs.ai/comment-letter/0001104659-25-123379. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*