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                            May 12, 2021

       Bill Chen
       Chairman and Chief Executive Officer
       Lakeshore Acquisition I Corp.
       Suite A-2F, 555 Shihui Road, Songjiang District
       Shanghai, China 201100

                                                        Re: Lakeshore
Acquisition I Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed May 5, 2021
                                                            File No. 333-255174

       Dear Mr. Chen:

              We have reviewed your amended registration statement and have the
following
       comment. We may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our April
28, 2021 letter.

       Amendment No. 2 to Registration Statement on Form S-1 filed May 5, 2021

       Capitalization, page 54

   1.                                                   We note you have
classified the 250,000 private warrants issued as part of the private
                                                        units as equity. Please
provide us with your analysis under ASC 815-40 to support your
                                                        proposed accounting
treatment for these warrants. As part of your analysis, please address
                                                        whether there are any
terms or provisions in the warrant agreement that provide for
                                                        potential changes to
the settlement amounts that are dependent upon the characteristics of
                                                        the holder of the
warrant, and if so, how you analyzed those provisions in accordance with
                                                        the guidance in ASC
815-40.
 Bill Chen
Lakeshore Acquisition I Corp.
May 12, 2021
Page 2

       You may contact Frank Knapp at 202-551-3805 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jennifer Gowetski at 202-551-3401 or Pam Long at 202-551-3765 with any
other
questions.



                                                        Sincerely,
FirstName LastNameBill Chen
                                                        Division of Corporation
Finance
Comapany NameLakeshore Acquisition I Corp.
                                                        Office of Real Estate &
Construction
May 12, 2021 Page 2
cc:       Giovanni Caruso
FirstName LastName