An attractive alternative route for direct on-site production of H 2 O 2 is through two-electron oxygen reduction reaction (ORR). [3] For safe and eco-friendly electrosynthesis of H 2 O 2 , efficient catalysts are vital. [4] Benefiting from the desirable features of atomically isolated metal center, the end-on type of adsorption of O 2 on single-atom catalysts (SACs), reduce the possibility of OO bond splitting; thereby facilitating the selective production of H 2 O 2 production. [5] By maximizing the atom utilization efficiency, the SACs of metal-nitrogen doped carbon (M-N-C) with tunable geometry and electronic structures are considered as promising candidates for ORR. [6] Till now, various M-N-C materials (M = Co, Ni, Mo, etc.) [7] have been explored for efficient H 2 O 2 production in alkaline solution. However, H 2 O 2 is intrinsically unstable in an alkaline solution due to the decomposition catalyzed by OH − . [8] To suppress the decomposition of H 2 O 2 , an extra inhibitor is necessary. [9] In neutral or acidic solution, the performance of M-N-C is still insufficient with high overpotential or low selectivity. [10] Atomically dispersed CoNC is a promising material for H 2 O 2 selective electrosynthesis via a two-electron oxygen reduction reaction. However, the performance of typical CoNC materials with routine CoN 4 active center is insufficient and needs to be improved further. This can be done by finetuning its atomic coordination configuration. Here, a single-atom electrocatalyst (Co/NC) is reported that comprises a specifically penta-coordinated CoNC configuration (OCoN 2 C 2 ) with Co center coordinated by two nitrogen atoms, two carbon atoms, and one oxygen atom. Using a combination of theoretical predictions and experiments, it is confirmed that the unique atomic structure slightly increases the charge state of the cobalt center. This optimizes the adsorption energy towards *OOH intermediate, and therefore favors the two-electron ORR relevant for H 2 O 2 electrosynthesis. In neutral solution, the as-synthesized Co/NC exhibits a selectivity of over 90% over a potential ranging from 0.36 to 0.8 V, with a turnover frequency value of 11.48 s −1 ; thus outperforming the state-of-the-art carbon-based catalysts.