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                           September 15, 2022

       Yanming Liu
       Chief Executive Officer
       Venus Acquisition Corp
       477 Madison Avenue, 6th Floor
       New York, NY 10022

                                                        Re: Venus Acquisition
Corp
                                                            Revised Preliminary
Proxy Statement on Schedule 14A
                                                            Filed September 2,
2022
                                                            File No. 001-40024

       Dear Mr. Liu:

                                                        We have reviewed your
amended 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 this comment, we may have additional comments.

       Revised Preliminary Proxy Statement filed September 2, 2022

       General

   1.                                                   Please update your
discussion of the Holding Foreign Companies Accountable Act to
                                                        disclose the Statement
of Protocol signed by the PCAOB and the CSRC of the People   s
                                                        Republic of China on
August 26, 2022. Please balance the disclosure regarding the
                                                        Statement of Protocol
by stating that when the PCAOB reassesses its determinations by
                                                        the end of 2022, it
could determine that it still unable to inspect and investigate
                                                        completely audit firms
based in China and Hong Kong.
 Yanming Liu
FirstName LastNameYanming    Liu
Venus Acquisition Corp
Comapany 15,
September NameVenus
              2022     Acquisition Corp
September
Page 2    15, 2022 Page 2
FirstName LastName
       You may contact Amanda Kim, Senior Staff Accountant, at (202) 551-3241
or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Mitchell Austin, Staff
Attorney, at (202) 551-3574 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Bill Huo, Esq.