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                            July 28, 2022

       Yongsheng Liu
       Chairman and Chief Executive Officer
       Goldenbridge Acquisition Ltd
       15/F, Aubin House
       171-172 Gloucester Road
       Wanchai, Hong Kong

                                                        Re: Goldenbridge
Acquisition Ltd
                                                            Form 10-K for
Fiscal Year Ended June 30, 2021
                                                            Filed September 1,
2021
                                                            Form 10-K/A for
Fiscal Year Ended June 30, 2021
                                                            Filed December 22,
2021 and July 15, 2022
                                                            File No. 001-40132

       Dear Mr. Liu:

              We have reviewed your July 14, 2022 response to our comment
letter 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       June 29, 2022 letter.

       Amendment No. 2 to Annual Report on Form 10-K for the Fiscal Year Ended
June 30, 2021
       filed July 15, 2022

       Business
       Introduction, page 1

   1.                                                   We partially reissue
comment 1. We note that your principal executive offices are located
                                                        in Hong Kong, the SPAC
Sponsor is located in Hong Kong, and a majority of your
                                                        executive officers
and/or directors are located in or have significant ties to Hong Kong.
                                                         Both CF Disclosure
Guidance: Topic No. 10 (November 23, 2020) and the Sample Letter
                                                        to China-Based
Companies (December 20, 2021) indicate that a China-based issuer is a
 Yongsheng Liu
FirstName  LastNameYongsheng
Goldenbridge  Acquisition Ltd Liu
Comapany
July       NameGoldenbridge Acquisition Ltd
     28, 2022
July 28,
Page  2 2022 Page 2
FirstName LastName
         company based in China or Hong Kong. Please disclose this prominently
in the
         introduction to the business section. Your disclosure also should
describe the legal and
         operational risks associated with being based in China. Your
disclosure should address
         how recent statements and regulatory actions by China   s government,
such as those
         related to data security or anti-monopoly concerns, has or may impact
the company   s
         ability to conduct its business, accept foreign investments, or list
on an U.S. or other
         foreign exchange. Provide a cross-reference to your detailed
discussion of risks facing the
         company and the offering.
2.       We reissue comment 2. Please disclose the risks that being based in
China poses to
         investors. In particular, describe the significant regulatory,
liquidity, and enforcement
         risks with cross-references to the more detailed discussion of these
risks. For example,
         specifically discuss risks arising from the legal system in China,
including risks and
         uncertainties regarding the enforcement of laws and that rules and
regulations in China
         can change quickly with little advance notice; and the risk that the
Chinese government
         may intervene or influence your operations at any time, or may exert
more control over
         offerings conducted overseas and/or foreign investment in China-based
issuers, which
         could result in a material change in your operations and/or the value
of your common
         stock. Acknowledge any risks that any actions by the Chinese
government to exert more
         oversight and control over offerings that are conducted overseas
and/or foreign investment
         in China-based issuers could significantly limit or completely hinder
your ability to offer
         or continue to offer securities to investors and cause the value of
such securities to
         significantly decline or be worthless.
3.       We reissue comment 3. Please disclose each permission that you are
required to obtain
         from Chinese authorities to operate and issue securities to foreign
investors. State
         affirmatively whether you have received all requisite permissions and
whether any
         permissions have been denied. State whether you may be covered by
permissions
         requirements from the China Securities Regulatory Commission (CSRC),
Cyberspace
         Administration of China (CAC) or any other governmental agency that is
required to
         approve your operations. Also describe the consequences to you and
your investors if
         you: (i) do not receive or maintain such permissions or approvals,
(ii) inadvertently
         conclude that such permissions or approvals are not required, or (iii)
applicable laws,
         regulations, or interpretations change and you are required to obtain
such permissions or
         approvals in the future.
4.       We reissue comment 6. Please include a separate section on enforcement
of liabilities
         addressing the enforcement risks related to civil liabilities due to
you, your sponsor and/or
         your officers and directors being located in China or Hong Kong. For
example, revise to
         discuss more specifically the limitations on investors being able to
effect service of
         process and enforce civil liabilities in China, lack of reciprocity
and treaties, and cost and
         time constraints. Also, please disclose these risks in the business
section, which should
         contain disclosures consistent with the separate section.
Additionally, please identify each
         officer and/or director located in China or Hong Kong, as applicable,
and disclose that it
 Yongsheng Liu
Goldenbridge Acquisition Ltd
July 28, 2022
Page 3
      will be more difficult to enforce liabilities and enforce judgments on
those individuals.
Effecting a Business Combination
General, page 8

5.    We reissue comment 7. Please address specifically any PRC regulations
concerning
      mergers and acquisitions by foreign investors that your initial business
combination
      transaction may be subject to, including PRC regulatory reviews, which
may impact your
      ability to complete a business combination in the prescribed time period.
Also address
      any impact PRC law or regulation may have on the cash flows associated
with the
      business combination, including shareholder redemption rights.
6.    We reissue comment 9. Given the Chinese government   s significant
oversight and
      discretion over the conduct of your business, please revise to separately
highlight the risk
      that the Chinese government may intervene or influence your operations at
any time,
      which could result in a material change in your operations and/or the
value of your
      common stock. Also, given recent statements by the Chinese government
indicating an
      intent to exert more oversight and control over offerings that are
conducted overseas
      and/or foreign investment in China- based issuers, acknowledge the risk
that any such
      action could significantly limit or completely hinder your ability to
offer or continue to
      offer securities to investors and cause the value of such securities to
significantly decline
      or be worthless.
7.    We reissue comment 10. In light of recent events indicating greater
oversight by the
      Cyberspace Administration of China over data security, particularly for
companies
      seeking to list on a foreign exchange, please revise your disclosure to
explain how this
      oversight could impact the process of searching for a target and
completing an initial
      business combination, and to what extent you believe that you are
compliant with the
      regulations or policies that have been issued by the CAC to date.
        You may contact William Demarest at 202-551-3432 or Shannon Menjivar at
202-551-
3856 if you have questions regarding comments on the financial statements and
related
matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Pam Howell at
202-551-3357
with any other questions.



                                                             Sincerely,
FirstName LastNameYongsheng Liu
                                                             Division of
Corporation Finance
Comapany NameGoldenbridge Acquisition Ltd
                                                             Office of Real
Estate & Construction
July 28, 2022 Page 3
cc:       Giovanni Caruso
FirstName LastName