<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: WANG JUNYUAN -->
          <cik>0002150486</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Class A ordinary shares, par value US$0.00004 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>07/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0002060016</issuerCik>
        <issuerName>Agencia Comercial Spirits Ltd.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>G0206E104</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>No. 23-1, Shenzun Rd.</com:street1>
          <com:street2>Shengang Dist.</com:street2>
          <com:city>Taichung City</com:city>
          <com:stateOrCountry>F5</com:stateOrCountry>
          <com:zipCode>429014</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>WANG JUNYUAN</reportingPersonName>
      <citizenshipOrOrganization>O1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>2670000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2670000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2670000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>6.24</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The calculation of the percentage set forth herein is based on 42,786,500 Class A ordinary shares outstanding. The Reporting Person beneficially owns 2,670,000 Class A ordinary shares, representing approximately 6.24% of the outstanding Class A ordinary shares. The percentage reported herein reflects beneficial ownership as a percentage of the Issuer's outstanding Class A ordinary shares and not the Reporting Person's percentage of aggregate voting power.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Agencia Comercial Spirits Ltd.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>No. 23-1, Shenzun Rd., Shengang Dist. Taichung City 429014, Taiwan (R.O.C.)</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>WANG JUNYUAN</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Flat A, 27/F, Tower 2, Harbour Green, 8 Sham Mong Road, Tai Kok Tsui, Kowloon, Hong Kong</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Malta</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>2,670,000.00</amountBeneficiallyOwned>
        <classPercent>6.24%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>2,670,000.00</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0.00</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>2,670,000.00</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0.00</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>WANG JUNYUAN</reportingPersonName>
      <signatureDetails>
        <signature>/s/ WANG JUNYUAN</signature>
        <title>WANG JUNYUAN</title>
        <date>08/24/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
