Brian C. Daughney, Esq. bdaughney@bplegal.com Phone: (212) 599-3322 ext 25119 45 Broadway, 17th Floor |
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April 16, 2021
Via EDGAR
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20559
Division of Corporation Finance
Office of Real Estate & Construction
Re: Golden Path Acquisition Corporation
Draft Registration Statement on Form S-1
Submitted February 2, 2021
CIK No. 0001841209
Ladies and Gentlemen:
We are writing in response to the comments issued by Staff in a comment letter dated February 26, 2021 regarding the DRS filing of the registration statement on Form S-1 of Golden Path Acquisition Corporation.
For ease of reference, we include the Staff’s comments and our response.
DRS
Signatures, page II-5
1. Please include the signature of the company’s authorized representative in the United States. See Instruction 1 to Signatures in Form S-1.
Response:
The filing now includes the signature authorization of the registered agent.
Exhibits
2. Your amended and restated memorandum and articles of association filed as exhibit 3.2 does not amend and restate your memorandum and articles filed as exhibit 3.1. Please revise or advise.
Response:
We have corrected the exhibits (3.1 and 3.2) in response to Staff’s comment.
Thank you for your assistance in this matter. Please contact the undersigned with any questions or further comments.
| Sincerely, | |
| /s/ Brian C. Daughney | |
| Brian C. Daughney, shareholder |