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                              August 24, 2023

       Eric Chen
       Chief Executive Director
       AIB Acquisition Corp
       875 Third Avenue , Suite M204A
       New York, New York , 10022

                                                        Re: AIB Acquisition
Corp
                                                            Form 10-K for the
fiscal year ended December 31, 2022
                                                            Filed March 29,
2023
                                                            File No. 001-41230

       Dear Eric Chen:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for the fiscal year ended December 31, 2022

       Risk Factors, page 15

   1.                                                   We note disclosures in
your Form 14A filed on December 30, 2022 indicating that your
                                                        sponsor has significant
ties to a non-U.S. person and the potential risks of your initial
                                                        business combination
being subject to a review by the Committee on Foreign Investment
                                                        in the United States.
Please include corresponding risk factor disclosure in future periodic
                                                        reports and include an
example of your intended disclosure in your response.
 Eric Chen
AIB Acquisition Corp
August 24, 2023
Page 2

        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.

       You may contact Joanna Lam at 202-551-3476 or Raj Rajan at 202-551-3388
with any
questions.



FirstName LastNameEric Chen                               Sincerely,
Comapany NameAIB Acquisition Corp
                                                          Division of
Corporation Finance
August 24, 2023 Page 2                                    Office of Energy &
Transportation
FirstName LastName