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                               July 13, 2021

       Alexander R. Rossi
       Chief Executive Officer
       LIV Capital Acquisition Corp.
       Pedregal No. 24, Piso 6-601
       Col. Molino del Rey
       M  xico, CDMX, C.P. 11040

                                                        Re: LIV Capital
Acquisition Corp.
                                                            Amendment No.1 to
Registration Statement on Form S-4
                                                            Filed June 25, 2021
                                                            File No. 333-256143

       Dear Mr. Rossi:

             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 June
10, 2021 letter.

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

       Risk Factors
       Our CEO and Chairman of our board of directors has a personal loan which
may become due if
       the business combination does not close., page 36

   1.                                                   Please disclose the
counterparty to this loan, if material, in order to provide additional
                                                        context with regards to
any conflicts of interests related to the closing of the business
                                                        combination.
       Unaudited Pro Forma Condensed Combined Financial Information
       Unaudited Pro Forma Condensed Combined Balance Sheet, page 171
 Alexander R. Rossi
LIV Capital Acquisition Corp.
July 13, 2021
Page 2

2.       Please tell us why adjustments (D) and (E) to accumulated deficit have
not been reflected
         in your pro forma statement of operations for the year ended December
31, 2020. Also,
         give pro forma effect to the accelerated vesting of RSUs (page F-23)
and other share-
         based issuances as an adjustment to accumulated deficit and reflect
this adjustment in your
         pro forma statement of operations for the year ended December 31,
2020. Refer to
         Rule 11-02(a)(6)(i)(B) of Regulation S-X.
       You may contact Stephen Kim at (202) 551-3291 or Rufus Decker at (202)
551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jennifer L  pez at (202) 551-3792 or Lilyanna Peyser at (202) 551-3222
with any other
questions.



FirstName LastNameAlexander R. Rossi                          Sincerely,
Comapany NameLIV Capital Acquisition Corp.
                                                              Division of
Corporation Finance
July 13, 2021 Page 2                                          Office of Trade &
Services
FirstName LastName