United States securities and exchange commission logo

                              April 1, 2021

       Jonah Raskas
       Co-Chief Executive Officer
       CHW Acquisition Corp.
       2 Manhattanville Road
       Suite 403
       Purchase, NY 10577

                                                        Re: CHW Acquisition
Statement on Form S-1
                                                            Filed March 18,
                                                            File No. 333-254422

       Dear Mr. Raskas:

              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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form S-1 filed on March 18, 2021


   1.                                                   We note that each unit
now consists of one ordinary share and one warrant and that one
                                                        warrant entitles the
holder to purchase 1/2 a share. However, we continue to note
                                                        disclosure that no
fractional warrants will be issued upon separation of the unit and that
                                                        investors must purchase
at least two units to receive or trade one warrant. We also note
                                                        reference in the fee
table to the unit including 1/2 of a warrant and the risk factor on page
                                                        49 stating each unit
consists of only 1/2 a warrant. In addition, we note your disclosure on
                                                        page 115 indicates that
one whole warrant entitles a holder to purchase one share. Please
                                                        reconcile disclosure
throughout the prospectus to consistently describe the securities being
 Jonah Raskas
CHW Acquisition Corp.
April 1, 2021
Page 2
2.    We note the disclosure that the founders shares are the only shares that
may vote on the
      appointment of directors prior to the initial business combination.
Please advise us where
      the applicable provision in the corporate documents. We are unable to
locate this
3.    Please include disclosure regarding the exclusive forum provision that
appears in section
      9.3 of the warrant agreement filed as exhibit 4.4.
Exhibit 23.1, page 1

4.    We note the consent references the audit report dated February 9, 2021
except for the 2nd
      paragraph in Note 8 which is dated March 17, 2021. The actual audit
report appears to be
      dated February 9, 2021, except for the 2nd paragraph in Note 8 which is
dated March 16,
      2021. Please revise the consent to reference the correct audit report
        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

        You may contact Ameen Hamady at 202-551-3891 or Kristina Marrone at
if you have questions regarding comments on the financial statements and
matters. Please contact Pam Howell at 202-551-3357 or Erin E. Martin at
202-551-3391 with
any other questions.

FirstName LastNameJonah Raskas
                                                           Division of
Corporation Finance
Comapany NameCHW Acquisition Corp.
                                                           Office of Real
Estate & Construction
April 1, 2021 Page 2
cc:       Ari Edelman
FirstName LastName