TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 29, 2022 Zhe Zhang Chief Executive Officer Alpha Star Acquisition Corp 80 Broad Street, 5th Floor New York, NY 10004 Re: Alpha Star Acquisition Corp Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 30, 2022 File No. 001-41153 Dear Zhe Zhang: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction