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                                                               May 13, 2025

David Yan
Chief Executive Officer
AlphaVest Acquisition Corp.
205 W. 37th Street
New York, NY 10018

Min Ma
Vice President of Finance
AMC Corporation
4794 231st Place S.E.
Sammamish, WA 98075

       Re: AlphaVest Acquisition Corp.
           Amendment No. 4 to Registration Statement on Form S-4
           Filed May 12, 2025
           File No. 333-283183
Dear David Yan and Min Ma:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our May 2, 2025
letter.

Amendment No. 4 to Registration Statement on Form S-4
Summary of the Proxy Statement
Dilution, page 34

1.     Please revise the second to last line item in the table to clarify that
it represents net
       tangible book value per share as adjusted. Additionally, we note on page
17 that $8
       million of financing is required in connection with the business
combination;
 May 13, 2025
Page 2

       however, we note on page 57 that there is no minimum cash condition to
complete the
       business combination. Please clarify if there is a required minimum cash
condition,
       and if not, tell us why you believe it is appropriate to adjust net
tangible book value
       per share for the $8 million financing given that there are currently no
commitments
       for such financing. Lastly, please revise to disclose the company
valuation at or above
       which the potential dilution results in the amount of the non-redeeming
shareholders'
       interest per share being at least the initial public offering price per
share of common
       stock as required by Item 1604(c)(1) of Regulation S-K.
Corporate Information, page 143

2.     We note your revised disclosure in response to prior comment 7 and
reissue it in part.
       In this regard, we note your disclosure here and on page 141 that AMC is
regarded as
       the primary beneficiary of the VIEs. Please revise to clarify here, on
page 141 and
       elsewhere as appropriate, that AMC is the primary beneficiary of the
VIEs for
       accounting purposes.
Note 15: Segment Reporting, page F-45

3.     Please disclose the information provided in your response to prior
comment
       8. See ASC 280-10-50-29(f).
4.     Please disclose the information provided in your response to prior
comment 9. See
       ASC 280-10-50-26B.
       Please contact Theresa Brillant at 202-551-3307 or Lyn Shenk at
202-551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Rucha Pandit at 202-551-6022 or Donald Field at 202-551-3680 with any
other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   Michael Blankenship
      Jeffrey Gallant
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