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                             June 17, 2024

       Qing Sun
       Chief Executive Officer
       AA Mission Acquisition Corp.
       21 Waterway Avenue, STE 300 #9732
       The Woodlands, TX 77380

                                                        Re: AA Mission
Acquisition Corp.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted May 31,
2024
                                                            CIK No. 0002012964

       Dear Qing Sun:

            We have reviewed your amended draft registration statement and have
the following
       comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional
       comments. Unless we note otherwise, any references to prior comments are
to comments in our
       May 15, 2024 letter.

       Amendment No. 1 to Draft Registration Statement on Form S-1 submitted
May 31, 2024

       Permission, Licenses or Approvals Required from the PRC Authorities,
page 10

   1.                                                   We note the revisions
made in response to prior comment 4. Please clarify whether the
                                                        Trial Measures apply to
this transaction.
       Summary of Risk Factors, page 37

   2.                                                   We partially reissue
prior comment 6. Please separately discuss the risks that the majority
                                                        of your directors and
officers being based in or having significant ties to China poses to
                                                        investors, with
cross-references to the more detailed discussion of these risks in the
                                                        prospectus.
 Qing Sun
FirstName
AA MissionLastNameQing   Sun
            Acquisition Corp.
Comapany
June       NameAA Mission Acquisition Corp.
     17, 2024
June 17,
Page 2 2024 Page 2
FirstName LastName
Risk Factors, page 39

3.       We note the revisions to the risk factor on page 68 regarding the use
of contractual
         arrangements in the acquisition of a target business. Please clarify
the difference between
         the risk you are describing here of contractual arrangements and that
of the use of a
         variable interest entity. Such disclosure is currently unclear,
especially in light of the
         disclosure in the risk factor of the prohibitions of foreign ownership
in certain industries
         and the use of contractual arrangements to comply with such
requirements.
Permitted Purchases of Our Securities, page 131

4.       We note your response to comment 12. Given the revisions to the
disclosure, it is still not
         clear whether initial shareholders who purchase shares from public
shareholders during
         this offering will vote their shares in favor of the initial business
combination, given the
         agreement by the initial shareholders to vote the shares they hold in
favor of a business
         combination, if a vote is held. Please clarify.
Notes to Financial Statements
Note 7: Shareholder's Equity, page F-14

5.       We have reviewed your response to comment 13 and note your assertion
that there are no
         terms or provisions in the warrant agreement that provide for
potential changes to the
         settlement amounts that are dependent upon the characteristics of the
holder of the
         warrant. We also note your disclosure in Note 7 that "the Private
Placement Warrants will
         be exercisable on a cashless basis and will be non-redeemable so long
as they are held by
         the initial purchasers or their permitted transferees. If the Private
Placement Warrants are
         held by someone other than the initial purchasers or their permitted
transferees, the Private
         Placement Warrants will be redeemable by the Company and exercisable
by such holders
         on the same basis as the Public Warrants." Please tell us how you have
considered this
         disclosure in determining the accounting treatment for the warrants.
Signatures, page II-7

6.       We note that the director nominees are now directors of the company.
Please remove the
         consents from the exhibits index and include the signatures of the
majority of the board of
         directors as required by Instruction 1 to the Signatures to Form S-1.
 Qing Sun
FirstName
AA MissionLastNameQing   Sun
            Acquisition Corp.
Comapany
June       NameAA Mission Acquisition Corp.
     17, 2024
June 17,
Page 3 2024 Page 3
FirstName LastName
       Please contact Eric McPhee at 202-551-3693 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Ronald (Ron) E. Alper at 202-551-3329 or Pam Howell at 202-551-3357
with any other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:      Michael J. Blankenship