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                             April 17, 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. 5 to
Registration Statement on Form S-1
                                                            Filed April 13,
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 March
21, 2023 letter.

       Amendment No. 5 to Registration Statement on Form S-1 filed April 13,
2023

       Summary of Risk Factors, page 34

   1.                                                   We reissue comment 1.
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
corresponding page number where the more detailed discussion of
                                                        each risk may be found
in the prospectus. Such cross reference should be to the more
                                                        detailed information,
typically in the risk factors section, not the summary.
 Linjun Guo
FirstName
Golden StarLastNameLinjun   Guo
             Acquisition Corporation
Comapany
April       NameGolden Star Acquisition Corporation
       17, 2023
April 217, 2023 Page 2
Page
FirstName LastName
Risk Factors, page 39

2.       We partially reissue comment 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.

       Please contact Benjamin Holt at 202-551-6614 or Pam Howell at
202-551-3357 with any
questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of Real
Estate & Construction
cc:      Robert C. Brighton, Jr.