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                               October 16, 2023

       Eddie Ni
       Chief Executive Officer
       Goldenstone Acquisition Ltd.
       4360 E. New York Street
       Aurora, IL 60504

                                                        Re: Goldenstone
Acquisition Ltd.
                                                            Form 10-K for the
fiscal year ended March 31, 2023
                                                            Response dated
September 26, 2023
                                                            File No. 001-41328

       Dear Eddie Ni:

              We have reviewed your September 26, 2023 response to our comment
letter and have the
       following comments.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

               After reviewing your response to this letter, we may have
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in
our August 29, 2023
       letter.

       Form 10-K for the fiscal year ended March 31, 2023

       Business, page 1

   1.                                                   We note your response
to prior comment 3 and reissue in part. We note you indicate that
                                                        your officers and four
of five of your directors are US citizens. The fifth director, Nan
                                                        Sun, is a Chinese
citizen. Further, there is uncertainty if any officers and directors of the
                                                        post-combination entity
will be located inside the Unites States. Please amend your
                                                        disclosures to clearly
identify which officers and directors are currently located in China
                                                        or Hong Kong and
disclose that it will be more difficult to enforce liabilities and enforce
                                                        judgments on those
individuals.
 Eddie Ni
Goldenstone Acquisition Ltd.
October 16, 2023
Page 2
Risk Factor, page 10

2.       We note your response to prior comment 6, indicating that you may be
required to
         liquidate if you cannot complete an initial business combination by
June 21, 2014.
         However, in your Form 8-K filed on September 28, 2023, you indicated
the initial
         business combination date has been extended to June 21, 2024. Please
resolve this
         inconsistency and amend your disclosures accordingly.
       Please contact Joanna Lam at 202-551-3476 or Shannon Buskirk at
202-551-3717 if you
have questions regarding comments on the financial statements and related
matters.



FirstName LastNameEddie Ni                                   Sincerely,
Comapany NameGoldenstone Acquisition Ltd.
                                                             Division of
Corporation Finance
October 16, 2023 Page 2                                      Office of Energy &
Transportation
FirstName LastName