May 30, 2019

Mark Voll
Chief Financial Officer
Aquantia Corp
91 E. Tasman Drive, Suite 100
San Jose, CA 95134

       Re: Aquantia Corp
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed March 6, 2019
           Form 10-Q for the Quarterly Period Ended March 31, 2019
           Filed May 9, 2019
           File No. 001-38270

Dear Mr. Voll:

      We have reviewed your filings and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Item 15. Exhibits and Financial Statement Schedules
Exhibits 31.1 and 31.2, page 98

1.    We note that the officer certifications do not include the language
referring to internal
      control over financial reporting that should appear in the introductory
sentence of
      paragraph 4 and paragraph 4(b). Please amend the filing to include the
correct
      certifications. You may file an abbreviated amendment that includes a
cover page,
      explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the
certification. Refer to
      Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K. This
comment also
      applies to your Form 10-Q for the quarter ended March 31, 2019.
 Mark Voll
Aquantia Corp
May 30, 2019
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Michael Fay at 202-551-3812 or Gary Todd, Senior Staff
Accountant,
at 202-551-3605 with any questions.



FirstName LastNameMark Voll                               Sincerely,
Comapany NameAquantia Corp
                                                          Division of
Corporation Finance
May 30, 2019 Page 2                                       Office of Electronics
and Machinery
FirstName LastName