Company: GGR
Filing Date: 2025-07-24
Form Type: CORRESP
Source: 0001628280-25-035821
Chunk: 1

Company: Gogoro Inc.
Filing Date: 2025-07-24
Form: CORRESP
Chunk 1
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URBER |     |         |     | YI GAO |     |        |     | MAKIKO HARUNARI |     |             |     | IAN C. HO |     | JONATHAN HWANG |     |           |     | ANTHONY D. KING |     |           |     | JIN HYUK PARK |     |       |     | ERIK P. WANG |     |                  |     | CHRISTOPHER K.S. WONG |
| RESIDENT PARTNERS                                                                                        
 SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN: |     |         |     |                 |     |        |     |               |     |          |     |                |     |         |     |        |     |        |     |                 |     |             |     |           |     |                |     |           |     |                 |     |           |     |               |     |       |     |              |     |                  |     |                       |
| NEW YORK                                                                                                 |     | BEIJING |     |                 |     | BOSTON |     |               |     | BRUSSELS |     |                |     | HOUSTON |     |        |     | LONDON |     |                 |     | LOS ANGELES |     |           |     |                |     | PALO ALTO |     |                 |     | SÃO PAULO |     |               |     | TOKYO |     |              |     | WASHINGTON, D.C. |     |                       |

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Amendment No. 1 to Registration Statement on Form F-3

#### Risk Factors, page 11

#### 1.
We note that you incorporated by reference the risk factors in your most recent annual report on Form 20-F. We also note your disclosure in your Form 6-K, filed on September 13, 2024 and incorporated by reference, that you “identified certain irregularities in supply chain which caused the Company to inadvertently incorporate certain imported components in some of its vehicles” and are “fully cooperating with the local authorities in their investigations.” Further, we note that Horace Luke resigned from his position as Chief Executive Officer and a member of the Board of the Company. Please update any risks in the Risk Factors section characterized as potential if