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                            June 21, 2023

       Kenneth Wong
       Chief Executive Officer
       Keen Vision Acquisition Corp.
       37 Greenbriar Drive
       Summit, NJ 07901

                                                        Re: Keen Vision
Acquisition Corp.
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed June 14, 2023
                                                            File No. 333-269659

       Dear Kenneth Wong:

               We have reviewed your amended 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 the comment, we may have additional comments. Our
references to prior
       comments are to comments in our May 8, 2023 letter.

       Amendment No. 3 to Registration Statement on Form S-1

       Exhibits

   1.                                                   We acknowledge the
counsel's revised opinion in Exhibit 5.1. However, the assumption in
                                                        paragraph 2(d)
continues to inappropriately assume material facts underlying the opinion.
                                                        Please file a further
revised opinion.
 Kenneth Wong
FirstName  LastNameKenneth
Keen Vision Acquisition Corp.Wong
Comapany
June       NameKeen Vision Acquisition Corp.
     21, 2023
June 21,
Page 2 2023 Page 2
FirstName LastName
       You may contact Peter McPhun at 202-551-3581 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Joseph Ambrogi at 202-551-4821 or Dorrie Yale at 202-551-8776 with any
other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:      Lawrence Venick, Esq.