AIB Acquisition Corporation
875 Third Avenue, Suite M204A
New York, NY 10022
January 13, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Timothy S. Levenberg
Re: | | AIB Acquisition Corporation. |
| | Registration Statement on Form S-1 |
| | Filed October 29, 2021, as amended |
| | File No. 333-260594 |
Dear Mr. Levenberg:
Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, AIB Acquisition Corporation hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. ET on January 18, 2022, or as soon as practicable thereafter.
| | Very truly yours, |
| | |
| | /s/ Eric Chen |
| | Eric Chen |
| | Chief Executive Officer |
cc: | | Ellenoff Grossman & Schole LLP |