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                     May 24, 2024

       Wenxi He
       Chief Financial Officer
       Metal Sky Star Acquisition Corporation
       132 West 31st Street, 9th Floor
       New York, NY 10001

                                                        Re: Metal Sky Star
Acquisition Corporation
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Response dated
January 12, 2024
                                                            File No. 001-41344

       Dear Wenxi He:

              We issued comments on the above captioned filing on March 12,
2024. On May 2, 2024,
       we issued a follow-up letter informing you that comment(s) remained
outstanding and
       unresolved, and absent a substantive response, we would act consistent
with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filing, consistent with the staff's decision to publicly release comment
and response letters
       relating to disclosure filings it has reviewed.

              Please contact Ameen Hamady at 202-551-3891 or Shannon Menjivar
at 202-551-3856
       with any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction