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                              August 9, 2022

       Shaosen Cheng
       Chief Executive Officer
       Golden Path Acquisition Corp
       100 Park Avenue
       New York, NY 10017

                                                        Re: Golden Path
Acquisition Corp
                                                            PREM14A filed
August 5, 2022
                                                            File No. 001-40519

       Dear Mr. Cheng:

              We have reviewed your filing 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.

       PREM14A Filed August 5, 2022

       Questions and Answers About the Business Combination and the
Extraordinary General Meeting
       When is the Business Combination expected to occur?, page 7

   1.                                                   Clarify what the
original deadline for the Business Combination was and that the Merger
                                                        Agreement was recently
amended to extend the deadline to December 31, 2022.
       What happens if the Business Combination is not consummated?, page 8

   2.                                                   Revise the answer to
this question to clarify the number of times that the deadline to
                                                        consummate a business
combination has been extended, and how the company has
                                                        approved such
extensions.
 Shaosen Cheng
FirstName
Golden PathLastNameShaosen
            Acquisition CorpCheng
Comapany
August     NameGolden Path Acquisition Corp
       9, 2022
August
Page 2 9, 2022 Page 2
FirstName LastName
Summary of the Proxy Statement
The Parties to the Business Combination
Golden Path Acquisition Corporation, page 10

3.       Update this section to clarify how many times the deadline to
consummate a business
         combination has been extended beyond the original June 21, 2022
deadline. In addition,
         disclose that the Merger Agreement was recently amended to extend the
deadline to
         December 31, 2022. Clarify whether the Board has had to take any
additional steps other
         than a vote to extend (such as monies paid into the Trust) to amend
the one year deadline.
The Business Combination and Merger Agreement, page 17

4.       Highlight that the Merger Agreement was recently amended and describe
what was
         changed.
Domestic Issuer Status, page 18

5.       Update the company's domestic issuer status.
Risk Factors
If New Golden Path cannot satisfy, or continue to satisfy, the initial listing
requirements..., page
72

6.       In light of the recent trend of significant redemptions associated
with DeSPAC
         transactions, discuss the likelihood that the company will be able to
satisfy the 300 round
         lot holder requirement for continued Nasdaq listing following the
Business Combination.
Basis for Golden Path Board of Director's Recommendation - Fairness Opinion,
page 89

7.       We note that the projections considered by the financial advisor
include revenue and other
         financial projections for the year ended December 31, 2021 and that
these projections
         were not in line with actual results. Update the Board's consideration
of the fairness
         opinion to discuss whether the Board revisited the projections in
relying upon the financial
         advisor's opinion and in making its recommendation to approve the
Business
         Combination.
General

8.       We note as per amendment no. 1 to the Merger Agreement that MC
Hologram has
         provided June 30, 2022 financial statements to Golden Path. Tell us
why this information
         has not been provided in the proxy statement.
        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.
 Shaosen Cheng
Golden Path Acquisition Corp
August 9, 2022
Page 3

        You may contact David Edgar, Senior Staff Accountant, at (202) 551-3459
or Kathleen
Collins, Accounting Branch Chief, at (202) 551-3499 if you have questions
regarding comments
on the financial statements and related matters. Please contact Larry Spirgel,
Office Chief,
at (202) 551-3815 with any other questions.



                                                         Sincerely,
FirstName LastNameShaosen Cheng
                                                         Division of
Corporation Finance
Comapany NameGolden Path Acquisition Corp
                                                         Office of Technology
August 9, 2022 Page 3
cc:       Bill Huo, Esq.
FirstName LastName