Biden, 54, rejected an invitation Wednesday to take part in the March 20 hearing related to his father’s alleged role in the family’s business dealings, with his lawyer blasting it as a “carnival sideshow” and arguing that the first son has a scheduling conflict because of a court date in California the next day.

“The only conclusion that one can reach is that Mr. Biden knows his public testimony would not withstand scrutiny,” Comer (R-Ky.) told attorney Abbe Lowell, in a letter released by the Oversight Committee.

“Nonetheless, the Committee will proceed forward — with or without Mr. Biden — because it is important to show publicly how the Biden brand was sold for so many years in Ukraine, Russia, Kazakhstan, Romania and China and to explain Joe Biden’s involvement in these lucrative transactions,” the Kentucky Republican added.

“In the interest of transparency, the Committee would ask Mr. Biden to reconsider his refusal to appear before Congress for a public hearing.”

Hunter Biden’s legal team has repeatedly sought a public hearing over closed-door testimony.

In December, the president’s scandal-scarred son flouted a subpoena for a private deposition from the Oversight Committee to hold an impromptu press conference outside the Capitol, where he once again demanded to “testify at a public hearing.”

Hunter Biden eventually sat for a transcribed interview with lawmakers and lawyers last month.

“The hearing you describe as a ‘planned-for-media event’ is exactly what Mr. Biden has previously demanded,” Comer wrote to Lowell. “Indeed, Mr. Biden will be afforded the opportunity to provide his perspective alongside those with whom he has worked most closely.”

The Oversight Committee has also invited former Hunter Biden business associates Devon Archer, Tony Bobulinski and Jason Galanis to testify at next week’s hearing.

Lowell slammed the GOP’s invitees as “discredited witnesses” in his letter to Comer earlier this month informing him of Hunter’s decision not to participate in the hearing.

Comer argued that “it is comical” that the first son “would cast aspersions upon the other witnesses” given his business dealings with the trio.

On the scheduling concern, Comer points out that Hunter had a California court date the day after he made a brief appearance before the committee on Jan. 10 – before storming out of the hearing room after 17 minutes – as lawmakers debated holding him in contempt of Congress.

“Mr. Biden has said previously he wanted to speak publicly; the Committee is offering him that opportunity, as I said I would,” Comer argued.

On the scheduling concern, Comer points out that Hunter had a California court date the day after he made a brief appearance before the committee on Jan. 10 – before storming out of the hearing room after 17 minutes – as lawmakers debated holding him in contempt of Congress.

“Mr. Biden’s business associates have expressed their intent to provide testimony to the Committee on March 20, 2024, regarding your client’s business with them and Joe Biden’s connections to that business.”

“The Committee urges Mr. Biden to appear and let the American public determine whose story to believe.”