The Kaohsiung Branch Office of the American Institute in Taiwan (AIT/K; Chinese: 美國在台協會高雄分處; pinyin: Měiguó Zài Tái Xiéhuì Gāoxióng Fēnchù) represents U.S. interests in southern Taiwan.

[1] It is located within the China Steel Corporation Headquarters building in Cianjin District, Kaohsiung, Taiwan.

The purpose is to promote commercial, cultural and people-to-people ties between United States and the residents of southern Taiwan.

On August 8, 2014, the Kaohsiung Branch Office relocated again to their current location within the China Steel Corporation Headquarters building.

consul reports to State Department, not the respective country's ambassador)