 | Wilson Sonsini Goodrich & Rosati Professional Corporation 1301 Avenue of the Americas New York, NY 10019 o: 212.999.5800 f: 212.999.5801 |
January 5, 2024
Via EDGAR and Overnight Delivery
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Howard Efron | |
| Jennifer Monick |
| Re: | Aquaron Acquisition Corp. |
| Form 10-K for the year ended December 31, 2022 | |
| File No. 001-41470 |
Ladies and Gentlemen:
On behalf of our client, Aquaron Acquisition Corp. (the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission contained in its letter dated December 20, 2023, relating to the above-referenced Form 10-K for the year ended December 31, 2022. We are concurrently submitting via EDGAR this letter.
In this letter, we have recited the comments from the Staff in italicized, bold type and have followed each comment with the Company’s response.
Form 10-K for the year ended December 31, 2022
General
| 1. | Reference is made to disclosures within your definitive proxy statement filed on June 9, 2023, where you acknowledge foreign ties and discuss the impact on your ability to complete your initial business combination. Please revise future periodic filings to include the same disclosure. |
In response to the Staff’s comment, the Company has acknowledged the request and will revise future periodic filings to include the same disclosure.
Please direct any questions regarding the Company’s responses to me at (212) 497-7747.
| Sincerely, | |
| WILSON SONSINI GOODRICH & ROSATI | |
| Professional Corporation | |
| /s/ Sally Yin | |
| Sally Yin |
| cc: | Yi Zhou, Aquaron Acquisition Corp. |