United States securities and exchange commission logo April 13, 2023 Heng Fai Ambrose Chan Chief Executive Officer Alset Capital Acquisition Corp. 4800 Montgomery LN STE 210 Bethesda, MD 20814 Re: Alset Capital Acquisition Corp. Preliminary Proxy Statement on Schedule 14A File No. 001-41254 Dear Heng Fai Ambrose Chan: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Arthur Marcus