<SEC-DOCUMENT>0001213900-24-035366.txt : 20240815
<SEC-HEADER>0001213900-24-035366.hdr.sgml : 20240815
<ACCEPTANCE-DATETIME>20240423160344
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-035366
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240423

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Golden Arrow Merger Corp.
		CENTRAL INDEX KEY:			0001841125
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				861256660
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2261 MARKET STREET, SUITE 5447
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94114
		BUSINESS PHONE:		212-430-2214

	MAIL ADDRESS:	
		STREET 1:		2261 MARKET STREET, SUITE 5447
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Golden Arrow Merger Corp.
		DATE OF NAME CHANGE:	20210119
</SEC-HEADER>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4in; text-align: right; text-indent: 0.5in">April 23, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4in; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: left">VIA EDGAR </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission<BR>
Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, NE<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attn: Juan Grana and Jane Park</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 6%">Re:</TD><TD STYLE="width: 44%">Golden Arrow Merger Corp.<BR>
                                            Registration Statement on Form S-4<BR>
                                            Filed February 2, 2024<BR>
                                            File No. 333-276849</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; border: Black 3pt double; text-align: center; width: 50%; vertical-align: middle"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>FOIA
                                            Confidential Treatment Request</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Under
17 C.F.R. &sect;200.83</B></FONT></P>
</TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Grana and Ms. Park:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On behalf of Golden Arrow Merger Corp. (the &ldquo;Company&rdquo;),
we are hereby responding to the comments of the staff (the &ldquo;Staff&rdquo;) of the U.S. Securities and Exchange Commission set forth
in your letter dated February 29, 2024 (the &ldquo;Comment Letter&rdquo;) with respect to the above referenced Registration Statement
on Form S-4, filed by the Company on February 2, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company has filed via EDGAR Amendment No.
1 to the Registration Statement on Form S-4 (the &ldquo;Amendment No. 1 to the Registration Statement&rdquo;), which reflects the Company&rsquo;s
responses to the comments received by the Staff and certain updated information. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company respectfully requests confidential
treatment for certain portions of this letter pursuant to Rule 83 of the Commissions&rsquo; Rules on Information and Requests, 17 C.F.R.
&sect; 200.83. This letter is accompanied by such request for confidential treatment because of the commercially sensitive nature of the
information discussed in this letter. The copy filed herewith omits the information subject to the confidentiality request. Omissions
are designated as [***]. A complete version has been provided to the Commission.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">For ease of reference, the text of each of the Staff&rsquo;s
comments, as set forth in the Comment Letter, is included in bold-face type below, followed by the Company&rsquo;s response. All page
references in the responses set forth below refer to page numbers in Amendment No. 1 to the Registration Statement. Capitalized terms
used but not defined herein have the meanings set forth in Amendment No. 1 to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Form S-4 filed February 2, 2024</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Cover Page</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD><B>Please revise here and throughout the registration statement
                                            to disclose the conversion mechanism, including the exchange ratio, as well as the number
                                            of shares of common stock, RSUs or warrants of the Post-Combination Company, as applicable,
                                            that each of the following securities would convert into at the closing of the business combination:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD><B>shares of Bolt Threads common stock;</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD><B>options to purchase Bolt Threads common stock;</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD><B>awards of restricted stock units relating to shares of Bolt Threads
                                            Common Stock granted under Bolt Threads&rsquo; existing equity plans;</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD><B>warrants to purchase Bolt Threads preferred stock; and</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD><B>shares of Class B common stock of GAMC.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>Further, please disclose the total outstanding
principal and accrued interest under the Company Convertible Notes, the shares of Bolt Threads preferred stock, the number of Class B
common stock of GAMC, the number of options to purchase Bolt Threads common stock, the number of awards of restricted stock units relating
to shares of Bolt Threads Common Stock granted under Bolt Threads&rsquo; existing equity plans, and the number of warrants to purchase
Bolt Threads preferred stock that are currently outstanding.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on the cover page and page 13 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD><B>Please revise to disclose the date by which you must complete
                                            the business combination or liquidate. Please also disclose the per share merger consideration
                                            as of a recently practicable date.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: Response: In response to
the Staff&rsquo;s comment, the disclosure on the cover page of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>3.</B></TD><TD><B>Please revise the prospectus cover page to disclose the expected
                                            ownership percentages in the combined company of the PIPE investors. Please also clarify
                                            whether the total expected ownership of the Sponsor following the transaction is inclusive
                                            of any investments the Sponsor plans to make through the financing transactions, such as
                                            the PIPE investment.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: Response: In response to
the Staff&rsquo;s comment, the disclosure on the cover page of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>4.</B></TD><TD><B>We note your disclosure on page 52 that the Post-Combination
                                            Company directors and executive officers and their affiliates &ldquo;may be able to exercise
                                            significant influence over matters requiring stockholder approval&rdquo; and that is these
                                            stockholders act together, they could &ldquo;use their voting influence&rdquo; to maintain,
                                            support or reject proposals that are subject to stockholder approval. Please disclose on
                                            the cover page and in the prospectus summary whether you will be a &ldquo;controlled company&rdquo;
                                            as defined under the relevant Nasdaq listing rules and, if so, whether you intend to rely
                                            on any exemptions as a controlled company. If applicable, please include risk factor disclosure
                                            that discusses the effect, risks and uncertainties of being designated a controlled company,
                                            including but not limited to, the result that you may not elect to comply with certain corporate
                                            governance requirements.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: Response: In response to
the Staff&rsquo;s comment, the disclosure on the cover page of Amendment No. 1 to the Registration Statement has been revised to clarify
that the company will not be considered a &ldquo;controlled company&rdquo; as defined under the Nasdaq listing rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Questions and Answers about the Business Combination,
page 8</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>5.</B></TD><TD><B>Please highlight the material risks to public warrant holders,
                                            including those arising from differences between private and public warrants. Clarify whether
                                            recent common stock trading prices exceed the threshold that would allow the company to redeem
                                            public warrants. Clearly explain the steps, if any, the company will take to notify all shareholders,
                                            including beneficial owners, regarding when the warrants become eligible for redemption.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><U>Response</U>: Response: In response to the Staff&rsquo;s
comment, the disclosure on pages 71 to 72 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Q: Why is GAMC proposing the Business Combination
Proposal?, page 9</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>6.</B></TD><TD><B>We note your disclosure that GAMC stockholders elected to
                                            redeem 26,649,519 shares of GAMC Class A common stock in connection with the shareholder
                                            vote to approve the First Extension on March 15, 2023 and the redemption of 1,522,544 shares
                                            of GAMC Class A common stock in connection with the vote to approve the Second Extension
                                            on December 12, 2023. Please amend your disclosure in the summary, risk factors, and where
                                            appropriate throughout your filing, to disclose the percentage of stockholder redemptions
                                            relative to total shares outstanding as of the date of your filing.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><U>Response</U>: Response: In response to the Staff&rsquo;s
comment, the disclosure on page 15, 23, and 66 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Q: How much dilution may non-redeeming GAMC
stockholders experience in connection with the Business Combination and what equity stake.., page 11</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>7.</B></TD><TD><B>Please revise to disclose the total potential ownership in
                                            the Post-Combination Company of public stockholders, the Sponsor and GAMC Independent Directors,
                                            Former Bolt Threads Securityholders, and others, assuming the exercise and conversion of
                                            all securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><U>Response</U>: Response: In response to the Staff&rsquo;s
comment, the disclosure on page 11 to 13 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>8.</B></TD><TD><B>Please revise to disclose the effective underwriting fees
                                            to be paid to BTIG on a percentage basis for shares at each redemption level presented in
                                            your sensitivity analysis related to dilution.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment,
the disclosure on page 13 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>9.</B></TD><TD><B>We note your disclosure on page 61 relating to the per share
                                            value of the Post-Combination Company common stock. Revise your disclosure in this section
                                            and on page 61 to show the potential impact of redemptions on the per share value of the
                                            shares owned by non-redeeming shareholders by including a sensitivity analysis showing a
                                            range of redemption scenarios, including at least one interim redemption level, taking into
                                            account not only the money in the trust account, but the post-transaction equity value of
                                            the combined company. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the
Staff&rsquo;s comment, the disclosure on pages 11 to 13, 56 to 58 and 67 to 68 of Amendment No. 1 to the Registration Statement has
been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>10.</B></TD><TD><B>Please revise to disclose all possible sources and extent
                                            of dilution that shareholders who elect not to redeem their shares may experience in connection
                                            with the business combination. Provide disclosure of the impact of each significant source
                                            of dilution, including any earnout shares and convertible securities at each of the redemption
                                            levels detailed in your sensitivity analysis, including any needed assumptions. Please also
                                            revise your risk factor disclosure on page 51 accordingly.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on pages 11 to 13 and 56 to 58 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Q: What vote is required to approve the proposals
presented at the special meeting of stockholders? page 13</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>11.</B></TD><TD STYLE="padding-right: 6.2pt"><B>Please revise to clarify that
                                            the proposal for the election of directors who will be the directors of the combined company
                                            after the business combination is a proposal that can only be approved by the holders of
                                            GAMC Class B common stock, and explain that the Sponsor and other Initial Stockholders hold
                                            such shares.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.2pt 0pt 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on page 14 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Q: What interests do GAMC&rsquo;s current officers
and directors have in the Business Combination? page 14</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>12.</B></TD><TD STYLE="padding-right: 9.55pt"><B>Please revise to disclose
                                            the price per share paid by the Sponsor and officers and directors of GAMC for the Founder
                                            Shares. Please also disclose any out-of-pocket expenses incurred by the GAMC Board.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on page 15 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Q. Did the GAMC Board obtain a third-party valuation or fairness
opinion in determining whether to proceed with the Business Combination?, page 15</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>13.</B></TD><TD><B>We note that you did not obtain a third-party valuation
                                            or fairness opinion in connection with your determination to approve the Business Combination.
                                            Please disclose any discussions related to obtaining a fairness opinion for the business
                                            combination and discuss the basis for the GAMC Board determining it was not necessary to
                                            obtain a fairness opinion for the business combination.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on page 16 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Summary of the Proxy Statement/Prospectus, page 21</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>14.</B></TD><TD STYLE="padding-right: 12.85pt"><B>Please amend your disclosure
                                            to provide a diagram of the post-business combination structure of the combined company,
                                            including ownership percentages of the relevant parties.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.85pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on page 27 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Cautionary Note Regarding Forward-Looking Statements, page 32</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.9pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>15.</B></TD><TD><B>We note your statements on this page that investors &ldquo;should
                                            not place undue reliance&rdquo; on the forward-looking statements in deciding how to vote
                                            their shares of GAMC common stock on the proposals set forth in the proxy statement. Please
                                            revise this statement to remove any implication that investors are not entitled to rely on
                                            disclosure in your registration statement. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on page 35 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Risk Factors, page 34</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>16.</B></TD><TD STYLE="padding-right: 0pt"><B>Disclose the material risks to
                                            unaffiliated investors presented by taking Bolt Threads public through a business combination
                                            rather than an underwritten offering. For example, these risks could include the absence
                                            of due diligence conducted by an underwriter that would be subject to liability for any material
                                            misstatements or omissions in a registration statement.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on pages 38 to 39 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>17.</B></TD><TD><B>We note your disclosure on page 191 that the Proposed Certificate
                                            of Incorporation and Amended and Restated Bylaws will provide indemnification and advancement
                                            of expenses for the Post-Combination Company&rsquo;s directors and officers to the fullest
                                            extent permitted by the DGCL, subject to certain limited exceptions, which in some cases,
                                            &ldquo;may be broader than the specific indemnification provisions contained under Delaware
                                            law.&rdquo; Please discuss the risk to investors stemming from these indemnification provisions.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 206
to 207 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>We currently rely on a single manufacturing partner and manufacturing
facility for the production of b-silk and in the future intend... , page 39</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>18.</B></TD><TD><B>We note from the service agreement with Laurus Bio filed
                                            as exhibit 10.22 that Laurus Bio has its registered offices in Bangalore, India. Please advise
                                            whether the Laurus Bio Facility is also located in Bangalore, and if so, revise to discuss
                                            risks related to the manufacture of b-silk in India.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 42
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>19.</B></TD><TD><B>We note your disclosure on page 39 that you &ldquo;expect
                                            to enter into manufacturing agreements with multiple manufacturers to increase the supply
                                            of b-silk and limit [y]our reliance on any one manufacturing partner&rdquo; and on page 140
                                            that you are currently in the process of validating a second supplier and evaluating a third
                                            supplier. You also disclose on page 40 that you &ldquo;outsource the production of b-silk
                                            to third party manufacturing partners.&rdquo; Please revise to reconcile your disclosure,
                                            if true, to clarify that Bolt Threads currently relies on one manufacturing partner accordingly.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 36,
37, 38, 42, 43, 45, 46 and 53 of Amendment No. 1 to the Registration Statement has been revised to clarify that Bolt Threads currently
has one manufacturing partner.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>A limited number of customers, distributors
and collaboration partners account for a material portion of our revenue and they may.., page 40</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>20.</B></TD><TD><B>We note your disclosure that &ldquo;for the year ended December
                                            31, 2022 and the nine months ended September 30, 2023, [y]our top four customers accounted
                                            for 99% of [y]our total revenue.&rdquo; You also disclose that all purchase orders made by
                                            customers occurred under specified multi-year minimum contractual purchase obligations. Please
                                            revise to provide a breakdown of the percentages that each of your top four customers accounted
                                            for of your total revenue, identify your top customers, and disclose whether these four customers
                                            are located in the same market, and if so, disclose the risks to investors stemming from
                                            market concentration. Please also provide a brief description of the material terms of your
                                            agreements with such customers, such as the minimum purchase requirements and termination
                                            provision. If material, please also file the agreements as exhibits to the registration statement
                                            as required by Item 601(b)(10) of Regulation S-K, or explain to us why you believe you are
                                            not required to do so.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 43
to 44 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">With respect to the portion of the Staff&rsquo;s
comment regarding the applicability of Item 601(b)(10) for any of Bolt Threads&rsquo; customer contracts, Bolt Threads respectfully advises
the Staff that the purchase agreement (the &ldquo;Purchase Agreement&rdquo;) entered into between Bolt Threads and Vegamour, Inc. (&ldquo;Vegamour&rdquo;)
is not material to Bolt Threads. Although Vegamour represented 99% of Bolt Threads&rsquo; revenue in 2023, as indicated in the revised
disclosure in the Registration Statement, Bolt Threads believes this concentration for 2023 was primarily attributable to its limited
history of commercial operations and limited revenue, as well as buying patterns from Vegamour that Bolt Threads does not expect to continue
past 2023. Bolt Threads&rsquo; current internal sales forecasts contemplate that Vegamour will represent approximately [***]%, [***]%, and [***]% of revenue in 2024, 2025 and 2026, respectively. As a result of the forgoing analysis, Bolt Threads respectfully submits that the
Purchase Agreement is not a material agreement of the type specified under Item 601(b)(10) of Regulation S-K and, as a result, it is
not required to be filed as an exhibit to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">Item 601(b)(10)(i) of Regulation S-K generally
provides that a registrant must file every contract made outside of the ordinary course of business that is material to the registrant.
In addition, Item 601(b)(10)(ii) of Regulation S-K states that &ldquo;[I]f the contract is such as ordinarily accompanies the kind of
business conducted by the registrant and its subsidiaries, it will be deemed to have been made in the ordinary course of business and
need not be filed unless it falls within one or more of the following categories, in which case it shall be filed except where immaterial
in amount or significance.&rdquo; Bolt Threads respectfully advises the Staff that the Purchase Agreement is not entered into outside
the ordinary course of business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">Further, of the categories of agreements
specified by Item 601(b)(10)(ii) of Regulation S-K, Bolt Threads respectfully advises the Staff that the only category of agreement relevant
to the Purchase Agreement is contained in subsection (B) of Item 601(b)(10)(ii), which generally provides that a contract entered into
in the ordinary course of business need not be filed unless it is a &ldquo;contract upon which the registrant&rsquo;s business is substantially
dependent.&rdquo; Examples of substantial dependence include any contract to &ldquo;purchase the major part of registrant&rsquo;s requirements
of goods, services or raw materials or any&hellip;license or other agreement to use a patent, formula, trade secret, process or trade
name upon which registrant&rsquo;s business depends to a material extent.&rdquo; Bolt Threads respectfully advises the Staff that it
is not substantially dependent on the Purchase Agreement. While the percentage of revenue attributable to Vegamour in 2023 was significant
as a percentage of total revenue, Bolt Threads was still in early stages for commercialization of b-silk. Additionally, going forward,
Bolt Threads forecasts that Vegamour&rsquo;s percentage share of revenue will substantially decrease as discussed above. For the foregoing
reasons, Bolt Threads does not believe that its business is substantially dependent on the Purchase Agreement and therefore is not required
to file the Purchase Agreement as an exhibit under Item 601(b)(10)(ii)(B) of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.9pt 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.9pt 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.9pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.9pt 0pt 0"><B><U>The Second Extension contravenes Nasdaq rules and,
as a result, may lead Nasdaq to suspend trading..., page 54 </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.9pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>21.</B></TD><TD><B>We note your disclosure on page 54 that your Second Extension
                                            does not comply with Nasdaq listing rules and there is a risk that GAMC may be subject to
                                            delisting by Nasdaq if it does not complete the business combination by March 19, 2024. Please
                                            expand your disclosure to discuss how you plan to regain compliance with the Nasdaq listing
                                            requirements.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 59
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>A new 1% U.S. federal excise tax could be
imposed on GAMC..., page 65.</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>22.</B></TD><TD><B>Describe, if applicable, the risk that if existing SPAC
                                            investors elect to redeem their shares such that their redemptions would subject the SPAC
                                            to the stock buyback excise tax, the remaining shareholders that did not elect to redeem
                                            may economically bear the impact of the excise tax</B>.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: The Company respectfully
advises the Staff that it does not believe the above-mentioned risk factor is applicable as the proceeds placed in the trust account
in connection with its initial public offering and any extension payments, as well as any interest earned thereon, will not be used to
pay for any excise tax payable pursuant to the Inflation Reduction Act of 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 11.9pt; margin-bottom: 0pt"><B><U>The
Proposed Certificate of Incorporation will provide, subject to limited exceptions, that the Court of Chancery..., page 68</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>23.</B></TD><TD><B>We note your disclosure that the forum selection provision
                                            in your Proposed Certificate of Incorporation may have the effect of discouraging lawsuits
                                            against the combined company and its directors, officers or other employees. Please revise
                                            this risk factor to disclose that there is also a risk that your forum selection provision
                                            may result in increased costs for investors to bring a claim.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s
comment, the disclosure on page 75 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B><U>Basis
of Pro Forma Presentation, page 71</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>24.</B></TD><TD><B>Please revise your disclosures in the initial paragraph
                                            to comply with the presentation and recognition requirements in Article 11-02 of Regulation
                                            S-X. In this regard, we note your reference to adjustments being required to be factually
                                            supportable and expected to have a continuing impact on the results, which are inconsistent
                                            with the requirements in Article 11-02 of Regulation S-X. As part of your response, confirm
                                            to us that you have reflected adjustments that are not expected to have a continuing impact
                                            and have disclosed as such in a note explaining the adjustment, as appropriate.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 78
of Amendment No. 1 to the Registration Statement has been revised. The Company also confirms that the adjustments reflected in the pro
forma financial statements are not expected to have a continuing impact on the results of the Post-Combination Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>25.</B></TD><TD><B>Please revise your tabular presentation regarding the post-combination
                                            ownership upon closing to only include those shares that will be outstanding and include
                                            all dilutive securities in a separate table or footnote disclosure by type and by holder.
                                            Also, separately present the shares to be acquired for the PIPE in accordance with the Subscription
                                            Agreements and separately present those shares to be acquired by related parties versus third
                                            parties. In this regard, it is unclear whether the no additional redemptions scenario appropriately
                                            considers the number of shares to be acquired under the Subscription Agreement with the Sponsor,
                                            as no additional public shares are redeemed. Address this comment for adjustment f to the
                                            pro forma balance sheets. Finally, ensure the note for the number of shares to be held by
                                            Bolt Threads securityholders clearly explains how the number of shares to be outstanding
                                            was calculated along with the disclosures for the dilutive securities. Address this comment
                                            for the same presentation presented elsewhere in the Form S-4.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.5pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 79
and 80 of Amendment No. 1 to the Registration Statement has been revised. With regard to the question relating to if the no additional
redemptions scenario considers the number of shares to be acquired by the Sponsor, the Company has expanded footnote (3) to the table
on page 79 to better describe how this calculation is done and assumptions made within the table.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 133.45pt; margin-bottom: 0pt"><B><U>Unaudited
Pro Forma Condensed Combined Financial Information Joint Venture, page 71</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 133.45pt 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>26.</B></TD><TD><B>We note your disclosure that in December 2023, Bolt Threads
                                            entered into a nonbinding term sheet with a joint venture partner through which Bolt Threads
                                            expects to have the opportunity to monetize its intellectual property, equipment, and inventory
                                            related to Mylo. Please expand your disclosure relating to the joint venture, including but
                                            not limited to, the identity of the joint venture partner, date on which the parties entered
                                            into the term sheet, each parties&rsquo; rights and obligations, any upfront fees and the aggregate
                                            amounts paid or received to date, and whether you expect to have a controlling interest.</B></TD></TR></TABLE>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment,
the Company advises the Staff that this joint venture is no longer in active negotiations, and all references relating to this potential
joint venture transaction have been removed throughout the Amendment No. 1 to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Unaudited Pro Forma Condensed Combined Statement of
Operations and Comprehensive Loss, page 78</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>27.</B></TD><TD><B>Regarding adjustment cc, we note the disclosures provided
                                            on page F-103 that as of September 30, 2023, there is $15.4 million of unrecognized stock-based
                                            compensation expense for the RSUs, of which $8.5 million at the date of the liquidity event
                                            with $6.9 million to be recognized over the service period or when the performance condition
                                            is considered probable. As the liquidity event is considered met as of January 1, 2022, for
                                            the current pro forma presentation, provide an adjustment and related disclosure for the
                                            additional compensation expense that would be recognized for the periods presented. The footnote
                                            disclosure should clearly explain how the adjustment was calculated.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 85
and 86 of Amendment No. 1 to the Registration Statement has been revised. This adjustment is now tickmark bb, with expanded disclosures
to describe how the pro forma expense relating to RSU was calculated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.55pt 0pt 1in; text-align: justify; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.55pt 0pt 1in; text-align: justify; text-indent: -0.5in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.55pt 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>28.</B></TD><TD STYLE="text-align: left"><B>Please include an adjustment for
                                            the remaining GMAC transaction costs that have not yet been recognized in the historical
                                            statement of operations. Refer to adjustment g to the pro forma balance sheets.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 82
of Amendment No. 1 to the Registration Statement has been revised. Please refer to tickmark f which includes remaining GAMC transaction
costs and now includes additional disclosures regarding the amount of GAMC transaction costs which have been paid and included in the
historical financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.25pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>29.</B></TD><TD><B>Please provide all of the disclosures required by ASC 260-10-50-1
                                            for the basic and diluted per share computations for each period presented. Refer to Article
                                            11- 02(a)(9) of Regulation S-X for guidance.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 88
of Amendment No. 1 to the Registration Statement has been revised. The Company has added a table to show securities which were excluded
from the pro forma net loss per share due to their anti-dilutive effect. In addition, the Company notes that it will not have instruments
with dilutive effects on a combined pro forma basis, therefore a reconciliation of the numerator and denominator of the basic and diluted
per-share computations will not be disclosed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>The Background of the Business Combination, page 89</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>30.</B></TD><TD><B>We note your disclosure on page 90 that representatives
                                            of GAMC considered and evaluated over 100 potential acquisition targets in a wide variety
                                            of industry sectors and engaged in discussions with owners or management team members of
                                            over 50 such potential targets. Please specify the number of potential targets that GAMC
                                            engaged in discussions with and expand your disclosure relating to the individuals and entities
                                            who contacted GAMC, the process by which GAMC&rsquo;s management narrowed down the pool of potential
                                            targets, and clarify whether Bolt Threads was included as of the more than fifty potential
                                            targets evaluated. Discuss the level of diligence GAMC performed in assessing each of the
                                            potential business combination targets and expand your disclosure relating to the Board&rsquo;s
                                            reasons for reaching its conclusion not to pursue each of the potential business combination
                                            targets.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 96
to 99 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>31.</B></TD><TD><B>Please revise your disclosure to address the following issues:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.5pt 0pt 94.5pt; text-indent: -22.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD><B>We note your disclosure on page 90 that &ldquo;[f]rom the date
                                            of the IPO through October 4, 2023, representatives of GAMC submitted non-binding letters
                                            of intent to two potential acquisition targets following evaluation of, and discussions with,
                                            each such potential acquisition target.&rdquo; Please revise to provide a more precise date
                                            of when representatives of GAMC submitted letters of interest to each of the potential acquisition
                                            targets and disclose the material terms of such letters of intent;</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD STYLE="text-align: justify"><B>Please expand your disclosure to
                                            discuss the basis of the GAMC board&rsquo;s conclusion that there was a substantial gap between
                                            GAMC and one of the targets on valuation without commissioning a fairness opinion;</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></P></DIV>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD STYLE="text-align: justify"><B>Please describe how Bolt Threads
                                            was identified as a potential target and by whom;</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD STYLE="text-align: justify"><B>Revise to discuss how the negotiation
                                            with Bolt Threads was initiated, including the dates on which BTIG contacted GAMC management
                                            to introduce Bolt Threads and the parties held an introductory call; and</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD><B>Please identify the individuals and/or parties who participated
                                            the meetings and discussion described throughout this section. By way of example only, please
                                            identify the representatives who participated in the introductory call to explore the potential
                                            business combination.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 96
to 99 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.2pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>32.</B></TD><TD><B>We note your disclosure that Bolt Threads shared additional
                                            information with GAMC, including a corporate presentation and financial documents. Please
                                            expand your disclosure relating to the information shared with GAMC and clarify whether these
                                            materials included any draft projections.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 98
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.5pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>33.</B></TD><TD><B>We note your disclosure on page 91 that on August 13, 2023,
                                            GAMC and Bolt Threads executed a letter of intent which contemplated a pre-money enterprise
                                            value of Bolt Threads of $250 million, an earnout structure with respect to the shares to
                                            be issued to the Sponsor as transaction consideration, the lock-up applicable to Bolt Threads&rsquo;
                                            stockholders, and the terms under which Bolt Threads could raise additional capital upon
                                            signing of a transaction agreement. Please revise to describe how the GAMC Board arrived
                                            at an enterprise value of $250 million for Bolt Threads, including underlying assumptions.
                                            Please also disclose the consideration given by the GAMC Board to the other transaction features
                                            included in the LOI.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 98
to 99 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.5pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>34.</B></TD><TD><B>We note that BTIG, who served as the underwriter in GAMC&rsquo;s
                                            IPO, acted as financial advisor to Bolt Threads in connection with the business combination.
                                            Please disclose when Bolt Threads engaged BTIG as its financial advisors, the scope of BTIG&rsquo;s
                                            role and any consideration or payment received by BTIG to serve as the financial adviser.
                                            We also refer to your disclosure that GAMC engaged CohnReznick to assist in performing tax
                                            and financial due diligence and assessed the risks of the proposed business combination.
                                            Please clarify whether CohnReznick prepared any financial due diligence that would constitute
                                            a &ldquo;report, opinion or appraisal materially relating to the transaction&rdquo; as described
                                            by Item 4(b) of Form S-4. If so, please provide us with your analysis and the information
                                            required by the item.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.5pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.5pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 99
of Amendment No. 1 to the Registration Statement has been revised. In addition, the response to Comment No. 38 is incorporated herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in; text-indent: -0.5in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>35.</B></TD><TD><B>We note that from August 21, 2023 to October 2, 2023, GAMC
                                            and Bolt Threads exchanged drafts of the Business Combination Agreement, Bridge Financing
                                            Agreement and other ancillary agreements. You also disclose that the initial draft of the
                                            Business Combination Agreement circulated on August 21, 2023 incorporated the material terms
                                            set forth in the LOI and the preliminary transaction structure of the business combination
                                            that was discussed between the legal advisors. Please revise your disclosure to discuss in
                                            greater detail the negotiation of the key terms in the Business Combination Agreement and
                                            ancillary agreements. Revise to include a discussion of negotiations relating to the material
                                            terms of the transaction, including but not limited to the evolution of the transaction structure;
                                            merger consideration and equity value of Bolt Threads; lock-up agreements and earnout provisions;
                                            and post-closing governance terms. In your revised disclosure, please explain the reasons
                                            for such terms, each party&rsquo;s position on such issues, the proposals and counter-proposals
                                            made during the course of negotiations and drafts exchanged, and how you reached agreement
                                            on the final terms.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 99
to 102 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 32.35pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>36.</B></TD><TD><B>We note that GAMC&rsquo;s certificate of incorporation waived
                                            the corporate opportunities doctrine. Please address this potential conflict of interest
                                            and whether it impacted GAMC&rsquo;s search for an acquisition target.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 32.35pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 103
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>37.</B></TD><TD><B>We note your disclosure on page 92 that the initial draft
                                            of the Business Combination Agreement included the terms of the PIPE Financing. Please revise
                                            to disclose material details of the negotiation of the PIPE Financing, including who selected
                                            the potential PIPE investors, whether relationships the PIPE investors have to the SPAC,
                                            the sponsor, the target and its affiliates, and how the terms of the PIPE transaction were
                                            determined.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 100
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.2pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>38.</B></TD><TD><B>We note that in the course of your review of Bolt Threads,
                                            GAMC engaged Dr. Robert Bianchini on September 6, 2023 to perform business due diligence
                                            on Bolt Threads. Please clarify whether Mr. Bianchini had any prior relationships with any
                                            of GAMC&rsquo;s or Bolt Threads&rsquo; directors and officers for which he received compensation.
                                            Please clarify whether Dr. Bianchini prepared any due diligence report or work product in
                                            connection with his engagement. If so, please briefly describe such report or work product
                                            and provide us with your analysis of whether such report is a &ldquo;report, opinion or appraisal
                                            materially relating to the transaction,&rdquo; as described by Item 4(b) of Form S-4. If
                                            Item 4(b) applies to such report, please provide the information required by Item 1015(b)
                                            of Regulation M-A.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U>:
The Company respectfully advises the Staff that the Company does not believe that any of the due diligence materials prepared by Dr.
Robert Bianchini constitutes a &ldquo;report, opinion or appraisal materially relating to the transaction&rdquo; within the scope of
Item 4(b) of Form S-4 and Item 1015(b) of Regulation M-A. As disclosed in the Registration Statement, the board of directors of the Company
and its representatives reviewed due diligence summaries with respect to Bolt Threads prepared by professional advisors, including Dr.
Bianchini, an executive consultant CohnReznick LLP, a tax consultant. The due diligence summaries were prepared by the Company&rsquo;s
professional advisors to assist the Company in its due diligence of certain aspects of Bolt Threads&rsquo; business. Neither Dr. Bianchini
nor Cohn Reznick LLP or any other third-party diligence providers individually provided a report, opinion or appraisal materially relating
to the Business Combination. Any conclusions relating to the Business Combination were those of the Company, its management and its board
of directors, not of Dr. Bianchini, Cohn Reznick LLP or any other third-party diligence providers. In response to the Staff&rsquo;s comment,
the Registrant has revised the disclosure on page 100 to clarify these points.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.85pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.85pt 0pt 1in; text-indent: -0.5in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.85pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>39.</B></TD><TD><B>We refer to your disclosure on page 93 that due to market
                                            conditions, the execution of the definitive agreements was postponed and the parties made
                                            certain amendments to the Business Combination Agreement, PIPE Subscription Agreements and
                                            Bridge Financing Agreement. Please expand your disclosure to discuss the market conditions
                                            referenced and include a detailed discussion of the negotiation of and the amendments made
                                            to the material terms of the various agreements.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 102
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 18.1pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>40.</B></TD><TD><B>We note your disclosure that BTIG will be issued Post-Combination
                                            Company common stock as partial compensation in lieu of deferred cash underwriting compensation
                                            otherwise due to BTIG at closing for underwriting GAMC&rsquo;s IPO. Please provide the following
                                            disclosure with respect to BTIG:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.05pt 0pt 99pt; text-indent: -13.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><B>We understand that
                                            BTIG, the sole underwriter in your SPAC IPO, intends to waive a portion of the deferred underwriting
                                            commissions that would otherwise be due to it upon the closing of the business combination.
                                            Please disclose how this partial waiver was obtained and why the partial waiver was agreed
                                            to.</B></TD>
</TR></TABLE>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.4pt 0pt 99pt; text-indent: -13.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><B>Please
                                            describe what relationship existed between BTIG and GAMC after the close of the IPO, including
                                            any financial or merger-related advisory services conducted by BTIG. For example, clarify
                                            whether BTIG had any role in the identification or evaluation of business combination targets.</B></TD>
</TR></TABLE>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.1pt 0pt 99pt; text-indent: -13.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><B>Disclose
                                            whether BTIG provided you with any reasons for the partial fee waiver. If there was no dialogue
                                            and you did not seek out the reasons why BTIG was partially waiving deferred fees, despite
                                            already completing their services, please indicate so in your registration statement. Further,
                                            revise the risk factor disclosure to explicitly clarify, if true, that BTIG has performed
                                            all of its obligations to obtain the fee and therefore is gratuitously waiving the right
                                            to be fully compensated.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 99
and 102 &nbsp;of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>The GAMC Board&rsquo;s Reasons for the Approval of the Business
Combination, page 93</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>41.</B></TD><TD><B>We note your disclosure on pages 93 and 94 that the GAMC
                                            Board considered a variety of uncertainties and risk and other potentially negative factors
                                            concerning the Business Combination. Please revise these disclosures to explain how each
                                            of these factors were considered by the GAMC Board.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 103
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28.15pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>42.</B></TD><TD><B>We note your disclosure on page 94 regarding the interests
                                            of GAMC&rsquo;s directors and officers in the business combination. Please revise to highlight
                                            how the GAMC Board considered these material interests in negotiating and recommending the
                                            business combination.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 104
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B></B></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>The Business Combination Agreement, page 97</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>43.</B></TD><TD><B>Please revise your list of representations and warranties
                                            to describe the material terms of each item rather than providing a summary list.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 108
to 111 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Conditions to Closing, page 105</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>44.</B></TD><TD><B>Please revise the conditions to closing to disclose which
                                            conditions may be waived. For example, please disclose whether listing the Post-Combination
                                            Company securities on Nasdaq is a waivable closing condition. Please also revise your risk
                                            factors, as applicable, to address material risks related to closing conditions that may
                                            be waived.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 115
to 116 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0pt"><B><U>Material U.S. Federal Income Tax Considerations of
the Redemption Rights and the Business Combination, page 111</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>45.</B></TD><TD><B>We note that you provide a discussion of the tax consequences
                                            of only the exercise of redemption rights. Please amend your discussion to include the tax
                                            consequences of all of the transactions covered by this proxy/registration statement, including
                                            the merger. See Item 4(a)(6) of Form S-4.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 123
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in"><B><U>Proposal No. 7 - The NASDAQ Proposal Effect of
Proposal on Current Stockholders, page 133</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.5pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>46.</B></TD><TD><B>Please revise to further discuss the impact and risk to
                                            GAMC stockholders of the dilution resulting from the issuance of the shares of Post-Combination
                                            Company Common Stock and GAMC Class A Common Stock.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 144
to 145 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Information About Bolt Threads, page 137</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>47.</B></TD><TD><B>We note your disclosure that you &ldquo;estimate that silicone
                                            elastomers represent an over $3.3 billion dollar ingredient in beauty and personal care.&rdquo;
                                            Please expand your disclosure to discuss how you arrived at this figure, including disclosure
                                            of the products and services that are covered by the $3.3 billion estimate and the portion
                                            of this global market that you believe is currently addressable by your products given your
                                            current customer base. Please also revise to provide citations to referenced articles and
                                            reports, where appropriate</B>.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 147
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 1in; text-indent: -0.5in"><B></B></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>48.</B></TD><TD><B>Please expand your disclosure in this section to clarify
                                            the timeline for the development of Bolt Threads&rsquo; products since its inception. We
                                            note your disclosure that Bolt Threads has more than 13 years of development and more than
                                            $300 million invested in the platform&rsquo;s research and product development. You also
                                            disclose that b-silk has been used in formulations sold to consumers since 2019 and your
                                            decision in early 2023 to shift the strategic focus away from Mylo to focus exclusively on
                                            the commercialization of b-silk instead. Please also balance your disclosure with equally
                                            prominent disclosure of the limitations of your platform and challenges you face, including
                                            your history of net losses and accumulated deficit.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 147
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Testing and Certification, page 137</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>49.</B></TD><TD><B>We refer to your disclosure on page 137 that you have built
                                            &ldquo;clinical proof of more than twenty active benefits.&rdquo; Please revise your disclosure
                                            of the various tests and certifications in this section to provide additional information
                                            regarding the specific trials. For example, for each trial, clarify who conducted the clinical
                                            trial; discuss the scope, size and design of the trial, including when the trial was held;
                                            specify the primary endpoint; the criteria used for the enrollment of participants; whether
                                            the trial was powered to show statistical significance, and if so, the p-value; whether any
                                            adverse events were observed, and if so, the number of participants who experienced them;
                                            and revise your characterizations for the blind comparison test on page 138 to discuss the
                                            data and the results. Please also disclose the significance of and differences between the
                                            Credo and Sephora performance standard comparison measurement methods.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 149
to 152 of Amendment No. 1 to the Registration Statement has been revised. In connection with these revisions, the Company and Bolt Threads
also supplementally note to the Staff that (i) the Registration Statement has been revised to remove reference to &ldquo;clinical proof&rdquo;
and &ldquo;trials&rdquo;, (ii) as noted on page 152 of Amendment No. 1 to the Registration Statement, the tests and surveys were not powered
to show statistical significance, had no criteria for enrollment and had no primary endpoint.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Beyond b-silk, page 139</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>50.</B></TD><TD><B>We note your disclosure that &ldquo;[a]lthough b-silk and
                                            its derivatives are [y]our current commercial focus, it is not the only product in [y]our
                                            pipeline with commercialization potential.&rdquo; Please revise to clarify that b-silk is
                                            currently your only commercial product and provide further detail regarding what b-silk derivatives
                                            you currently produce and sell.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 147
and 154 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.2pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>51.</B></TD><TD><B>We note your disclosure that you have a portfolio of other
                                            materials including Mylo. Please revise to disclose the current stage of development and
                                            commercialization of these other materials, including Mylo. Please also expand your disclosure
                                            on page 139 relating to the &ldquo;new b-silk derived products and production strains.&rdquo;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 147
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Intellectual Property, page 140</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>52.</B></TD><TD><B>We note your disclosure on page 140 regarding Bolt Thread&rsquo;s
                                            intellectual property. Please revise your discussion here to disclose all of your material
                                            issued or pending patents, owned or licensed. For each material patent or patent application,
                                            please also disclose:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD>the specific product or technology each patent relates to;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD>the type of patent protection;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD>the expiration dates;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">&#9679;</TD><TD>and applicable material jurisdictions, including any foreign jurisdiction.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">Refer to Item 101(h)(4)(vii) of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on pages 155
to 156 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 207.05pt; margin-bottom: 0pt"><B><U>Competition, page 141</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 207.05pt 0pt 0pt; text-indent: 33.8pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>53.</B></TD><TD><B>We note your disclosure on page 141 that certain of your
                                            key competitors are significantly larger and have greater financial resources. Please revise
                                            to identify your key competitors and disclose whether any of your competitors have also developed
                                            and/or commercialized alternatives to silicone elastomers in the beauty and personal care
                                            market that are also biodegradable.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 156
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><U>Government Regulation, page 141</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>54.</B></TD><TD><B>We note your disclosure that the labeling of cosmetic products
                                            is subject to the requirements of the FDCA, the Fair Packaging and Labeling Act, the Poison
                                            Prevention Packaging Act and other laws and regulations, including regulations of the FDA.
                                            We also note that certain ingredients, such as color additives, must be pre-approved for
                                            the specific intended use of the product and are subject to certain restrictions on their
                                            use. Please disclose whether b-silk is subject to pre-approval by the FDA and whether it
                                            is in compliance with applicable regulations.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 157
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Employees and Human Capital Resources, page 142</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>55.</B></TD><TD><B>Please revise to discuss the location of Bolt Thread&rsquo;s headquarters
                                            or place of business, as well as the material terms of any leases. If applicable, please
                                            file each lease agreement as an exhibit or provide us with an analysis supporting a determiantion
                                            that you are not required to file them as exhibits. Refer to Item 601(10)(ii)(D) of Regulation
                                            S-K.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: The company acknowledges the Staff&rsquo;s
comment and respectfully advises the staff that the company does not have a corporate headquarters and operates on a remote basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B></B></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Bolt Threads Management&rsquo;s Discussion and Analysis of
Financial Condition and Results of Operations</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Results of Operations, page 155</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>56.</B></TD><TD><B>We note revenues significantly increased for the nine-months
                                            ended September 30, 2023, to $2 million compared to $0.2 million for the 2022 comparative
                                            period. Please provide a more detailed explanation as to what led to your primary customer
                                            base to significantly increase their purchases and whether this trend is expected to continue.
                                            In this regard, we note your disclosure on page 156 that you temporarily suspended your sales
                                            and marketing efforts during 2023 yet your revenues increased significantly.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 172
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.2pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>57.</B></TD><TD><B>Please expand your analysis of research and development
                                            expense for each period presented to disclose the costs incurred for each of your key research
                                            and development projects/ products. If you do not track your research and development costs
                                            by product/project, disclose this fact and explain why you do not maintain and evaluate research
                                            and development costs by product/project. Further, provide other quantitative or qualitative
                                            disclosure that provides more transparency about the activities driving these expenses. In
                                            this regard, we note that you already sell the b-silk product and that you were beginning
                                            production for the Mylo product.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment, the disclosure on page 173
of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 103.5pt 0pt 0; text-align: right"><B>&nbsp;&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 103.5pt; margin-bottom: 0pt; text-align: left"><B><U>Report
of Independent Registered Public Accounting Firm, page F- 49</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 103.5pt 0pt 0; text-align: right"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>58.</B></TD><TD><B>Please request Elliott Davis, PLLC to revise its report
                                            to comply with the requirement in paragraph .09.c. of AS 3101. In this regard, the report
                                            notes that the audits were conducted in accordance with the auditing standards of the PCAOB
                                            rather than the standards of the PCAOB.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment,
the disclosure on page F-28 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>6. Share-Based Lease Termination Liability, page F-98</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>59.</B></TD><TD><B>You indicate on pages F-100 and 162 that your valuation
                                            specialist determined the fair value of your common stock and discount rate. To the extent
                                            you relied upon the third- party valuation specialist acting as an expert as defined under
                                            Section 11(a) of the Securities Act of 1933, please disclose the name of the specialist and
                                            include the expert&rsquo;s consent pursuant to Securities Act Rule 436(b) of Regulation C. If you
                                            conclude the valuation specialist is not considered an expert under the Securities Act, please
                                            revise your disclosures to clarify. Refer to Question 141.02 of our Compliance and Disclosure
                                            Interpretations on Securities Act Sections for additional guidance.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"><U>Response</U>: In response to the Staff&rsquo;s comment,
the disclosure on pages F-48, F-52 and F-53 of Amendment No. 1 to the Registration Statement has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 23, 2024</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We thank the Staff in advance for its consideration
of the foregoing. If you have any questions related to this letter, please contact the undersigned at (703) 749-1386.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%">Sincerely,</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Jason Simon</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Jason Simon</TD>
    </TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">cc: Timothy Babich &ndash; Chief Executive Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="border: Black 1pt solid; padding-top: 3pt; text-align: center; width: 100%; padding-bottom: 3pt"><B>CONFIDENTIAL TREATMENT REQUESTED BY GOLDEN ARROW MERGER CORP.</B></TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



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