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                              August 10, 2021

       Daniel Braatz
       Chairman and Chief Executive Officer
       APx Acquisition Corp. I
       PO Box 309, Ugland House
       Grand Cayman
       Cayman Islands, KY1-1104

                                                        Re: APx Acquisition
Corp. I
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 16,
2021
                                                            CIK No. 0001868573

       Dear Mr. Braatz:

              We have conducted a limited review of your draft registration
statement. In our
       comment, we may ask you to provide us with information so we may better
understand your
       disclosure.

               Please respond to this letter by providing the requested
information and either
       submitting an amended draft registration statement or publicly filing
your registration statement
       on EDGAR. If you do not believe our comment applies to your facts and
circumstances or do
       not believe an amendment is appropriate, please tell us why in your
response.

              After reviewing the information you provide in response to this
comment and
       your amended draft registration statement or filed registration
statement, we may have
       additional comments.

       Draft Registration Statement on Form S-1 submitted July 16, 2021

       Capitalization , page 87

   1.                                                   We note that you are
offering 15,000,000 Class A shares as part of your initial public
                                                        offering of units, but
only show 13,020,792 Class A ordinary shares subject to possible
                                                        redemption in your
Capitalization table. Please tell us how you considered the guidance in
                                                        ASC 480-10-S99-3A,
which requires securities that are redeemable for cash or other
                                                        assets to be classified
outside of permanent equity if they are redeemable (1) at a fixed or
                                                        determinable price on a
fixed or determinable date, (2) at the option of the holder, or (3)
                                                        upon the occurrence of
an event that is not solely within the control of the issuer, in
 Daniel Braatz
APx Acquisition Corp. I
August 10, 2021
Page 2

       concluding that all 15,000,000 Class A shares were not required to be
presented outside of
       permanent equity and part of shares subject to possible redemption.
        We request that you publicly file your registration statement and
nonpublic
draft submissions at least 15 days prior to any road show as that term is
defined in Rule
433(h)(4) or, in the absence of a road show, at least 15 days prior to the
requested effective date
of the registration statement. Refer to Rules 460 and 461 regarding requests
for acceleration.

       You may contact Howard Efron at 202-551-3439 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Ronald (Ron) E. Alper at 202-551-3329 or Brigitte Lippmann at
202-551-3713 with any
other questions.



                                                              Sincerely,
FirstName LastNameDaniel Braatz
                                                              Division of
Corporation Finance
Comapany NameAPx Acquisition Corp. I
                                                              Office of Real
Estate & Construction
August 10, 2021 Page 2
cc:       Maurice Blanco
FirstName LastName