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SEC Comment Letter 0000000000-22-012853 to Alpha Star Acquisition Corp (ALSA, ALSAR, ALSAU, ALSAW) (CIK 0001865111) (ALSAF)

Alpha Star Acquisition Corp (ALSA, ALSAR, ALSAU, ALSAW) (CIK 0001865111)
Date: Nov. 29, 2022 · CIK: 0001865111 · Accession: 0000000000-22-012853

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File numbers found in text: 001-41153

Date
November 29, 2022
Author
Zhe Zhang
Form
UPLOAD
Company
Alpha Star Acquisition Corp (ALSA, ALSAR, ALSAU, ALSAW) (CIK 0001865111)

Letter

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

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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