United States securities and exchange commission logo





                                August 8, 2022

       Anthony Ang
       Chairman and Chief Executive Officer
       Global Star Acquisition, Inc.
       1641 International Drive, Unit 208
       McLean, VA 22102

                                                        Re: Global Star
Acquisition, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed July 28, 2022
                                                            File No. 333-266387

       Dear Mr. Ang:

              We have reviewed your 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.

       Registration Statement on Form S-1 filed July 29, 2022

       Risk Factors
       If we seek stockholder approval of our initial business combination...,
page 44

   1.                                                   We note disclosure in
your risk factor that your sponsor, officers, directors and affiliates
                                                        may purchase shares
from public holders for the purpose of voting those shares in favor of
                                                        a proposed business
combination, thereby increasing the likelihood of the completion of
                                                        the combination. Please
explain how such purchases would comply with the requirements
                                                        of Rule 14e-5 under the
Exchange Act. Refer to Tender Offer Rules and Schedules
                                                        Compliance and
Disclosure Interpretation 166.01 for guidance.
       Exhibits

   2.                                                   Please revise your fee
table to register the rights as a separate security.
 Anthony Ang
Global Star Acquisition, Inc.
August 8, 2022
Page 2
General

3.     With a view toward disclosure, please tell us whether your sponsor is,
is controlled by, or
       has substantial ties with a non-U.S. person. If so, also include risk
factor disclosure that
       addresses how this fact could impact your ability to complete your
initial business
       combination. For instance, discuss the risk to investors that you may
not be able to
       complete an initial business combination with a U.S. target company
should the
       transaction be subject to review by a U.S. government entity, such as
the Committee on
       Foreign Investment in the United States (CFIUS), or ultimately
prohibited. Disclose that
       as a result, the pool of potential targets with which you could complete
an initial business
       combination may be limited. Further, disclose that the time necessary
for government
       review of the transaction or a decision to prohibit the transaction
could prevent you from
       completing an initial business combination and require you to liquidate.
Disclose the
       consequences of liquidation to investors, such as the losses of the
investment opportunity
       in a target company, any price appreciation in the combined company, and
the warrants,
       which would expire worthless.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Ameen Hamady at 202-551-3891 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Ronald Alper at 202-551-3329 or Jeffrey Gabor at 202-551-2544 with any
other
questions.



                                                             Sincerely,
FirstName LastNameAnthony Ang
                                                             Division of
Corporation Finance
Comapany NameGlobal Star Acquisition, Inc.
                                                             Office of Real
Estate & Construction
August 8, 2022 Page 2
cc:       Andrew Tucker
FirstName LastName