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United States securities and exchange commission logo





                              June 28, 2024

       Timothy Babich
       Chief Executive Officer
       Golden Arrow Merger Corp.
       10 E. 53rd Street, 13th Floor
       New York, NY 10022

                                                        Re: Golden Arrow Merger
Corp.
                                                            Amendment No. 4 to
Registration Statement on Form S-4
                                                            Filed June 20, 2024
                                                            File No. 333-276849

       Dear Timothy Babich:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our June 12, 2024
letter.

       Amendment No. 4 to Registration Statement on Form S-4 filed June 20,
2024

       The Background of the Business Combination, page 101

   1.                                                   We note your response
to comment 1 and reissue the comment in part. Please expand your
                                                        disclosure to explain
how Bolt Threads calculated its total served addressable market of
                                                        $400 million, including
Bolt Threads' targeted pricing for b-silk.
       Material U.S. Federal Income Tax Considerations of the Redemption Rights
and the Business
       Combination, page 132

   2.                                                   We note your response
to comment 3. Please also revise the disclosure in this section 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.
 Timothy Babich
FirstName  LastNameTimothy
Golden Arrow  Merger Corp. Babich
Comapany
June       NameGolden Arrow Merger Corp.
     28, 2024
June 28,
Page 2 2024 Page 2
FirstName LastName
       Please contact Tracey Houser at 202-551-3736 or Jeanne Baker at
202-551-3691 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Juan Grana at 202-551-6034 or Jane Park at 202-551-7439 with any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services
cc:      Jason Simon, Esq.
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