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                             November 19, 2021

       Jonathan Chan
       Chairman and Co-Chief Executive Officer
       Aetherium Acquisition Corp
       79B Pemberwick Rd.
       Greenwich, CT 06831

                                                        Re: Aetherium
Acquisition Corp
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed November 5,
2021
                                                            File No. 333-258072

       Dear Mr. Chan:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 26, 2021 letter.

       Amendment No. 1 to Form S-1 filed November 5, 2021

       Risk Factors, page 43

   1.                                                   Please expand your risk
factor disclosure to discuss that the United States Senate passed
                                                        the Accelerating
Holding Foreign Companies Accountable Act, which, if enacted, would
                                                        decrease the number of
non-inspection years from three years to two, thus reducing the
                                                        time period before your
securities may be prohibited from trading or delisted.
 Jonathan Chan
FirstName
Aetherium LastNameJonathan
          Acquisition Corp Chan
Comapany 19,
November  NameAetherium
              2021        Acquisition Corp
November
Page 2    19, 2021 Page 2
FirstName LastName
       You may contact Laura Veator, Senior Staff Accountant, at (202) 551-3716
or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Austin
Pattan, Staff
Attorney, at (202) 551-6756 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:      Janeane R. Ferrari