BEST SPAC I Acquisition Corp. closes $55M IPO; trust funded, auditor flags going concern

BEST SPAC I Acquisition Corp.

Closed IPO of 5.5M units at $10/unit, gross proceeds $55M; private placement of 277K units to sponsor.
$55M deposited in trust account for redemption or business combination.
Auditor's report includes substantial doubt about going concern due to 12-month business combination deadline.
Transaction costs $1.52M; cash outside trust $1.92M for working capital.
Underwriters have 45-day option for up to 825K additional units.

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