Company: GCTS
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001104659-25-054979
Chunk: 0

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-30
Form: CORRESP
Chunk 0
---
May 30, 2025

VIA EDGAR

CONFIDENTIAL

U.S. Securities and Exchange Commission
Division of Corporation Finance

Office of Manufacturing
100 F. Street, N.E.

Washington, D.C. 20549

Attn: Jennifer Angelini and Erin Purnell

Re: GCT Semiconductor Holding, Inc.

Amendment to Registration Statement on Form S-3

File No. 333-286704

Filed May 13, 2025

To the addressees set forth above:

On behalf of our client, GCT Semiconductor Holding, Inc.
(the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the U.S. Securities
and Exchange Commission (the “SEC”) contained in its letter dated May 20, 2025, relating to the above referenced Amended
Registration Statement on Form S-3 (the “Registration Statement”). Concurrently herewith, the Company is submitting an
Amendment No. 2 to the Registration Statement on Form S-3 (the “Amended Registration Statement”).

For the Staff’s convenience, the Staff’s
comments have been stated below in their entirety in bold and italicized texts, followed by the corresponding responses from the Company.
Except for any page references appearing in the headings or the Staff’s comments (which are references to the Registration
Statement), all page references herein correspond to the page of the Amended Registration Statement. Capitalized terms used
but not defined in this letter have the meanings ascribed to such terms in the Amended Registration Statement. Where appropriate, changes
conforming to those noted in responses have also been made elsewhere in the prospectus.

| Morgan, Lewis & Bockius LLP |     |                 |
| 101 Park Avenue             
 New York, NY 10178-0060     |     | +1.212.309.6000 |
| United States               |     | +1.212.309.6001 |

Securities and Exchange Commission

May 30, 2025

Page 2

| 1. | We note your response to prior comment 2, but are unable to concur with your analysis. In order                                        
 to conduct this offering consistent with Rule 415(a)(1)(i) of the Securities Act and item 501(b)(3) of Regulation S-K,                 
 the securities to be offered for resale must be on a recognized and established trading market. Because the private placement warrants