Correspondence 0001213900-23-058335 from Keen Vision Acquisition Corp. (KVAC, KVACU, KVACW) (CIK 0001889983) (KVAC)

Keen Vision Acquisition Corp. (KVAC, KVACU, KVACW) (CIK 0001889983)
Date: July 20, 2023 · CIK: 0001889983 · Accession: 0001213900-23-058335

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AI Filing Summary & Sentiment

File numbers found in text: 333-269659

Date

July 20, 2023

Author

Keen Vision Acquisition Corporation

Form

CORRESP

Company

Keen Vision Acquisition Corp. (KVAC, KVACU, KVACW) (CIK 0001889983)

Letter

VIA EDGAR & TELECOPY United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction Washington, D.C. 20549 RE: Keen Vision Acquisition Corporation (the “Company”) Registration Statement on Form S-1 (File No. 333-269659) (the “Registration Statement”)

Dear Joseph Ambrogi and Dorrie Yale:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on July 24, 2023, or as soon thereafter as practicable.

The Company hereby acknowledges that:

● Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP.

[Signature page follows]

Very truly yours,
Keen Vision Acquisition Corporation

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CORRESP
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filename1.htm

Keen Vision Acquisition Corporation

37 Greenbriar Drive

Summit, New Jersey 07901

July 20, 2023

VIA EDGAR & TELECOPY

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

    RE:
    Keen Vision Acquisition Corporation
    (the “Company”)

    Registration Statement on Form S-1

    (File No. 333-269659) (the “Registration Statement”)

Dear Joseph Ambrogi and Dorrie Yale:

The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:00 p.m. on July 24, 2023, or as soon thereafter as practicable.

The Company hereby acknowledges
that:

 ● Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant
to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with
respect to the Registration Statement;

 ● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration
Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and

 ● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP.

[Signature page follows]

    Very truly yours,

    Keen Vision Acquisition Corporation

    By:
    /s/
    WONG, Kenneth K.C.

    Name:
    WONG, Kenneth K.C.

    Title:
    Chief Executive Officer

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