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                              March 21, 2023

       Linjun Guo
       Chief Executive Officer
       Golden Star Acquisition Corporation
       99 Hudson Street, 5th Floor
       New York, New York 10013

                                                        Re: Golden Star
Acquisition Corporation
                                                            Amendment No. 4 to
Registration Statement on Form S-1
                                                            Filed March 1, 2023
                                                            File No. 333-261569

       Dear Linjun Guo:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
November 17, 2022 letter.

       Amendment No. 4 to Registration Statement on Form S-1 filed March 1,
2023

       Summary
       Summary of Risk Factors, page 34

   1.                                                   We note your response
to comment 1. However, it does not appear the disclosure in your
                                                        summary of risk factors
was revised. Accordingly, in your summary of risk factors, for
                                                        each of the bulleted
risks identified under the captions "Risks to investors related to our
                                                        sponsor being
controlled by our chairman and chief executive officer who has significant
                                                        ties to China and our
executive officers and directors being located in or having
                                                        significant ties to
China" and "Risks Related to Doing Business in the PRC if we were to
                                                        acquire a Business
based in or controlled by PRC Residents," please revise to include the
 Linjun Guo
Golden Star Acquisition Corporation
March 21, 2023
Page 2
      corresponding page number where the more detailed discussion of each risk
may be found
      in the prospectus.
Risk Factors, page 39

2.    Please revise the risk factor on page 51 regarding the excise tax to
include in your
      disclosure, if applicable, that the excise tax could reduce the trust
account funds available
      to pay redemptions or that are available to the combined company
following a de-SPAC.
      Describe the risks of the excise tax applying to redemptions in
connection with:
          liquidations that are not implemented to fall within the meaning of
 complete
           liquidation    in Section 331 of the Internal Revenue Code,
          extensions, depending on the timing of the extension relative to when
the SPAC
           completes a de-SPAC or liquidates, and
          de-SPACs, depending on the structure of the de-SPAC transaction.

      Also describe, if applicable, the risk that if existing SPAC investors
elect to redeem their
      shares such that their redemptions would subject the SPAC to the stock
buyback excise
      tax, the remaining shareholders that did not elect to redeem may
economically bear the
      impact of the excise tax.
General

3.    Please revise the filing fee table to register all of the ordinary shares
underlying the rights
      included as part of the units.
       Please contact Benjamin Holt at 202-551-6614 or Pam Howell at
202-551-3357 with any
questions.



                                                              Sincerely,
FirstName LastNameLinjun Guo
                                                              Division of
Corporation Finance
Comapany NameGolden Star Acquisition Corporation
                                                              Office of Real
Estate & Construction
March 21, 2023 Page 2
cc:       Robert C. Brighton, Jr.
FirstName LastName