United States securities and exchange commission logo June 15, 2022 Jie Weng Chief Executive Officer Aquaron Acquisition Corp. 515 Madison Ave. 8th Floor New York, NY 10022 Re: Aquaron Acquisition Corp. Form S-1 filed May 26, 2022 File No. 333-265217 Dear Mr. Weng: We have reviewed your registration statement and have the following comment. 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 our comment, we may have additional comments. Form S-1, filed May 26, 2022 Index to Financial Statements, page F-1 1. We note that you include two differently dated audit reports of your independent registered public accounting firm on pages F-2 and F-15 covering the same financial reporting period presented in the filing. Please revise your filing to include one audit report that is consistent with the audit report dates referenced in your consent filed as Exhibit 23.1, dated May 25, 2022. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Jie Weng Aquaron Acquisition Corp. June 15, 2022 Page 2 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 J. Nolan McWilliams at 202-551-3217 with any other questions. FirstName LastNameJie Weng Sincerely, Comapany NameAquaron Acquisition Corp. Division of Corporation Finance June 15, 2022 Page 2 Office of Finance FirstName LastName