In this paper, we introduce a novel inversion methodology employing the variational autoencoder (VAE) for human thorax attenuation tomography using low-frequency ultrasound. The VAE is trained to assimilate the structural priors of the human thorax, utilizing training samples generated from computed tomography (CT) scans. This approach enables the compression of high-dimensional attenuation distributions into a lower-dimensional latent space. During the inversion process, the latent code is optimized, and then the reconstructed model is generated by the decoder of the VAE. This process can effectively integrate prior information of the domain of interest (DOI) into the inversion through coding and decoding, which would mitigate the ill-posedness of the inverse problem and facilitate better outcomes. Our method demonstrates robust generalization capabilities and noise resilience in numerical simulations, outperforming the conventional pixel-based Gauss-Newton method. Human subject experiment further corroborates the effectiveness of our approach. This is also the first experimental validation of the feasibility of low-frequency ultrasound functional imaging of the human thorax. Although the current study presents certain limitations, it underscores the potential of low-frequency ultrasound in the continuous monitoring of the human respiratory system.