Company: GSHRW
Filing Date: 2025-03-12
Form Type: CORRESP
Source: 0001213900-25-023269
Chunk: 0

Company: Gesher Acquisition Corp. II
Filing Date: 2025-03-12
Form: CORRESP
Chunk 0
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<div align='center'>GESHER ACQUISITION CORP. II

3141 Walnut Street Suite 203b

Denver, Colorado 80205

March 12, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention: Stacy Gorman and Jeffrey Gabor

| Re: | Gesher Acquisition Corp. II        |
|     | Registration Statement on Form S-1 |
|     | Filed January 28, 2025             
 File No. 333-284552                |

Dear Ms. Gorman and Mr. Gabor:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Gesher Acquisition Corp. II hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. ET on March 14, 2025, or as soon as thereafter practicable.

| Very truly yours,       |
| /s/ Ezra Gardner        |
| Ezra Gardner            |
| Chief Executive Officer |

| cc: | Ellenoff              
 Grossman & Schole LLP |