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                            October 11, 2022

       Wei Kwang Ng
       Chief Executive Officer
       Plutonian Acquisition Corp.
       1441 Broadway 3rd, 5th and 6th Floors
       New York, NY 10018

                                                        Re: Plutonian
Acquisition Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed October 5,
2022
                                                            File No. 333-267742

       Dear Wei Kwang Ng:

               We have reviewed your registration statement and have the
following comment. 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 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.

       Form S-1 filed October 5, 2022

       Cover Page

   1.                                                   Please disclose that
the shareholders will not have the opportunity to vote on or redeem
                                                        their shares in
connection with any extension of up to 18 months to complete the business
                                                        combination.
               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.
 Wei Kwang Ng
Plutonian Acquisition Corp.
October 11, 2022
Page 2

       You may contact Eric McPhee at 202-551-3693 or Isaac Esquivel at (202)
551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Isabel Rivera at 202-551-3518 or Brigitte Lippman at 202-551-3713 with
any other
questions.



                                                          Sincerely,
FirstName LastNameWei Kwang Ng
                                                          Division of
Corporation Finance
Comapany NamePlutonian Acquisition Corp.
                                                          Office of Real Estate
& Construction
October 11, 2022 Page 2
cc:       Sally Yin, Esq.
FirstName LastName