# EDGAR Filing Document

**Accession Number:** 0001831979
**File Stem:** 0001641172-25-018804
**Filing Date:** 2025-7
**Character Count:** 3992
**Document Hash:** 8201db8ba829bef2b31a55d716ba1960
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-018804.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001641172-25-018804

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250711

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Stardust Power Inc.
- **CENTRAL INDEX KEY:** 0001831979
- **STANDARD INDUSTRIAL CLASSIFICATION:** PRIMARY SMELTING & REFINING OF NONFERROUS METALS [3330]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 9112 N. KELLEY AVE
- **STREET 2:** SUITE C
- **CITY:** OKLAHOMA CITY
- **STATE:** OK
- **ZIP:** 73131
- **BUSINESS PHONE:** (646) 585-8975

**MAIL ADDRESS:**
- **STREET 1:** 6608 N. WESTERN AVE
- **STREET 2:** SUITE 466
- **CITY:** NICHOLS HILLS
- **STATE:** OK
- **ZIP:** 73116

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Global Partner Acquisition Corp II
- **DATE OF NAME CHANGE:** 20201110

**Stardust Power Inc.**<br> 15 E. Putnam Ave, Suite 378<br> Greenwich, CT 06830

July 11, 2025

**<u>VIA EDGAR</u>**

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| | |
|:---|:---|
| **Attention:** | Andi Carpenter |
|  | Ernest Greene |

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Division of Corporation Finance<br> Office of Manufacturing<br> United States Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, D.C. 20549-3561

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| | |
|:---|:---|
| **Re:** | **Stardust Power Inc.** |
|  | **Form 10-K for The Fiscal Year Ended December 31, 2024** |
|  | **Filed March 27, 2025** |
|  | **Form No. 001-39875** |

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Ladies and Gentlemen:

This letter sets forth the response of Stardust Power Inc. (the "***Company***") to the comments of the staff of the Division of Corporation Finance (the "***Staff***") of the Securities and Exchange Commission (the "***Commission***") set forth in your letter, dated July 9, 2025, with respect to the above referenced Annual Report on Form 10-K for the year ended December 31, 2024 (the "***Form 10-K***"). Concurrently with the submission of this letter, the Company is publicly filing Amendment No. 1 to the Form 10-K (the "***Revised Form 10-K***"). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the Revised Form 10-K. Set forth below is the Company's response to the Staff's comments. For the Staff's convenience, we have incorporated your comments into this response letter in italics.

**<u>Form 10-K For The Fiscal Year Ended December 31, 2024</u>**

**<u>Item 9A. Controls and Procedures</u>, <u>page 88</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.**  ***Please revise the following in an amendment to your Form 10-K:*** 

●  ***Pursuant to Item 307 of Regulation S-K, please clearly disclose the conclusions of your principal executive and principal financial officer regarding the effectiveness of your disclosure controls and procedures as of the end of the period covered by the report; and*** 

●  ***Pursuant to Item 308(a)(3) of Regulation S-K, please clearly disclose management's assessment of the effectiveness of your internal control over financial reporting as of the end of your most recent fiscal year, including a statement as to whether or not internal control over financial reporting is effective.*** 

 ****

**<u>RESPONSE</u>:**

The Company respectfully acknowledges the Staff's comment and advises the Staff that it has included the required disclosure in the Revised Form 10-K.

Please contact Julian Seiguer of Kirkland & Ellis LLP at (713) 836-3334 with any questions or further comments regarding the responses to the Staff's comments.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| STARDUST POWER INC. | STARDUST POWER INC. |
| */s/ Roshan Pujari* | */s/ Roshan Pujari* |
| Name: | Roshan Pujari |
| Title: | Chief Executive Officer |

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Enclosures

cc: Julian J. Seiguer, P.C., Kirkland & Ellis LLP <br> Billy Vranish, Kirkland & Ellis LLP