Company: GCL
Filing Date: 2025-09-04
Form Type: CORRESP
Source: 0001213900-25-084545
Chunk: 0

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-04
Form: CORRESP
Chunk 0
---
<div align='center'>GCL Global Holdings Ltd

29 Tai Seng Avenue #02-01

Natural Cool Lifestyle Hub

Singapore 534119</div>

September 4, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

Washington, D.C. 20549

Attn: Aliya Ishmukhamedova

| Re: | GCL Global Holdings Ltd (the “Company”) |

Registration Statement on Form F-1

Dear Ms. Ishmukhamedova:

The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration
Statement so that such Registration Statement will become effective as of 4:30 p.m. on September 8, 2025, or as soon thereafter as practicable.

The Company hereby acknowledges
that:

| ● | Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant                                         
 to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with 
 respect to the Registration Statement;                                                                                                 |

| ● | The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration                      
 Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the 
 Registration Statement; and                                                                                                           |

| ● | The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding 
 initiated by the Commission or any person under the federal securities laws of the United States.             |

<div align='center'>[Signature page follows]</div>

| Very truly yours,       |                               |
| GCL Global Holdings Ltd |                               |
| By:                     | /s/ Sebastian Toke            |
| Name:                   | Sebastian Toke                |
| Title:                  | Group Chief Executive Officer |