Company: GCTS
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001104659-25-054979
Chunk: 1

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-30
Form: CORRESP
Chunk 1
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 and Anapass warrants are not listed or traded on any such market, you must disclose the fixed price at which those securities will be  
 offered for the duration of the offering or until they are listed or quoted on a market.                                               |

Response: The Company
respectfully notes that Instruction 2 to Item 501(b)(3) of Regulation S-K provides that “if it is impracticable
to state the price to the public” the issuer must “explain the method by which the price is to be determined.” Because
the private placement warrants and Anapass warrants will be resold in privately negotiated transactions by selling security holders at
various times and in various manners, it is impracticable for the Company to state in the Registration Statement a fixed price at which
such warrants will be sold. The Company does not have any control over when and how such selling security holders of warrants will sell
the warrants or the underlying shares of common stock, nor are such selling security holders required to notify the Company when such
sales occur, except in cases where the selling security holders exercise the warrants.

The Company respectfully
advises the Staff that the prospectus contained in the Amended Registration Statement has been revised on the cover page and pages 6,
18, and 30 to include disclosure indicating that the price at which the private placement warrants and Anapass warrants will be sold will
depend, in part, on the manner and timing of such sales, but, in any event, that the Company expects that the price will likely be derived
from the market price of its common stock and public warrants traded on The New York Stock Exchange.

| 2. | We note your response to prior comment 5 and reissue it. Your revised cover page should separately                                          
 disclose the information required by Item 501(b)(3) of Regulation S-K with respect to the (i) shares being offered, which may               
 explain or cross-reference the method of a market or negotiated price pursuant to instruction 2 thereto, and (ii) private placement         
 warrants and Anapass warrants, which should be offered at a fixed price as outline in comment 1 above. Additionally revise your plan of     
 distribution section to clearly distinguish the method at which shares may be offered for resale from the fixed price at which the warrants 
 are being offered for resale.                                                                                                               |

Response: In response
to the Staff's comment, the Company respectfully advises the Staff that it has revised the disclosure on the cover page and page 30