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                            January 14, 2022

       Jie Weng
       Chief Executive Officer
       Aquaron Acquisition Corp.
       515 Madison Ave. 8th Floor
       New York, NY 10022

                                                        Re: Aquaron Acquisition
Corp.
                                                            Amendment No. 4 to
Draft Registration Statement on Form S-1
                                                            Submitted December
20, 2021
                                                            CIK No. 0001861063

       Dear Mr. Weng:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 4 to Draft Registration Statement on Form S-1

       Cover Page

   1.                                                   Please disclose whether
your auditor is subject to the determinations announced by the
                                                        PCAOB on December 16,
2021 and whether and how the Holding Foreign Companies
                                                        Accountable Act and
related regulations will affect your company. We note your
                                                        statement on page 2
that, "We affirmatively exclude as an initial business combination
                                                        target any company of
which financial statements are audited by an accounting firm that
                                                        the United States PCAOB
is unable to inspect for two consecutive years beginning in
                                                        2021...". We also note
that it would be possible that there could be a future change in
                                                        auditor and the PCAOB
may or may not be able to inspect that auditor.
 Jie Weng
Aquaron Acquisition Corp.
January 14, 2022
Page 2
Exhibit 5.1, page II-5

2.       We reissue comment 8. We do not see a revision to the opinion which
clarifies that
         investors in this offering may rely upon the opinion.
General

3.       Please update the prospectus for recent regulatory developments that
may be applicable to
         the company or this offering including the China Securities Regulatory
Commission draft
         rules (December 24, 2021), the new Negative List for Foreign Direct
Investment
         (December 27, 2021) and the Cybersecurity Review Measures (January 4,
2022).
       You may contact John Spitz at 202-551-3484 or Amit Pande at 202-551-3423
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Todd Schiffman at 202-551-3491 or Sandra Hunter Berkheimer at 202-551-3758 with
any other
questions.



FirstName LastNameJie Weng                                   Sincerely,
Comapany NameAquaron Acquisition Corp.
                                                             Division of
Corporation Finance
January 14, 2022 Page 2                                      Office of Finance
FirstName LastName