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                             August 12, 2021

       Kanat Mynzhanov
       Chief Executive Officer and Director
       Oxus Acquisition Corp.
       7F
       77/2 Al-Farabi Avenue
       Almaty 050040
       Kazakhstan

                                                        Re: Oxus Acquisition
Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed July 27, 2021
                                                            File No. 333-258183

       Dear Mr. Mynzhanov:

              We have reviewed your 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.

       Registration Statement on Form S-1 Filed July 27, 2021

       Prospectus Summary, page 1

   1.                                                   Your disclosure that
each warrant will become exercisable 30 days after the completion of
                                                        your initial business
combination does not appear to be consistent with Section 3.2 of the
                                                        form of warrant
agreement filed as Exhibit 4.4, which provides that a warrant may be
                                                        exercised only during
the period commencing on the later of 30 days after the
                                                        consummation by the
company of a merger, share exchange, asset acquisition, share
                                                        purchase,
recapitalization, reorganization or other similar business combination with one
                                                        or more businesses or
entities or 12 months from the closing of the public offering. Please
                                                        revise or advise.
 Kanat Mynzhanov
Oxus Acquisition Corp.
August 12, 2021
Page 2
2.    We note your disclosure on page 13 regarding the right of warrant holders
to exercise
      warrants on a cashless basis if a registration statement covering the
Class A ordinary share
      issuable upon exercise of the warrants is not effective within "a
specified period"
      following the consummation of your initial business combination. However,
we also note
      that you have included in the fee table in this registration statement
the shares of Class A
      ordinary shares underlying the warrants. Please revise to clarify and
disclose all material
      terms of your obligations regarding registration of the offer and sale of
Class A ordinary
      shares underlying the warrants in this context, including the "specified
period" referenced
      on page 13. In addition, please ensure that the form of warrant agreement
is consistent
      with such revised disclosure.
Dilution, page 54

3.    We note your response to prior comment 2. Please expand your disclosures
to explain
      that the $4.5 million cash fee payable to Early BirdCapital And Sova
Capital upon the
      consummation of a Business Combination is not required to be paid from
the amounts
      held in trust and may be paid from other sources.
Exhibits

4.    We note that it is not clear whether the legality opinion from Maples and
Calder has been
      signed. Please file a signed legality opinion.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Steve Lo, Staff Accountant, at (202) 551-3394 or Craig
Arakawa,
Accounting Branch Chief, at (202) 551-3650 if you have questions regarding
comments on the
financial statements and related matters. Please contact Anuja A. Majmudar,
Attorney- Advisor,
at (202) 551-3844 or, in her absence, Laura Nicholson, Special Counsel, at
(202) 551-3584 with
any other questions.



                                                            Sincerely,
FirstName LastNameKanat Mynzhanov
                                                            Division of
Corporation Finance
Comapany NameOxus Acquisition Corp.
                                                            Office of Energy &
Transportation
August 12, 2021 Page 2
cc:       Jason Simon
FirstName LastName