Company: GCTS
Filing Date: 2025-04-23
Form Type: S-3
Source: 0001104659-25-038025
Chunk: 40

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-04-23
Form: S-3
Chunk 40
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, including
liabilities arising under the Securities Act.

Lock-Up Restrictions

Of the shares of common stock that may be offered
or sold by selling securityholders identified in this prospectus, some are subject to certain lock-up restrictions, including pursuant
to the Amended and Restated Registration Rights Agreement

<div align='center'>LEGAL MATTERS</div>

Unless otherwise indicated
in the applicable prospectus supplement, the validity of the securities offered by this prospectus will be passed upon for us by Morgan,
Lewis & Bockius LLP, Palo Alto, California, and for any underwriters or agents by counsel named in the applicable prospectus
supplement.

<div align='center'>EXPERTS</div>

The consolidated financial
statements of the Company as of December 31, 2024 and 2023, and for each of the two years in the period ended December 31, 2024,
incorporated in this registration statement by reference to the Annual Report on Form 10-K for the year ended December 31, 2024,
have been so incorporated in reliance on the report (which contains an explanatory paragraph relating to the Company’s ability to
continue as a going concern as described in Note 1 to the consolidated financial statements) of BPM LLP, an independent registered
public accounting firm, given on the authority of said firm as experts in auditing and accounting.

<div align='center'>27

PART II - INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 14. Other Expenses of Issuance and Distribution.

| Expenses of Issuance and Distribution ($ thousands) |     | Amount     
 to be Paid |        |
|:----------------------------------------------------|:----|:-----------|-------:|
| SEC registration fee                                |     | $          | 232.07 |
| FINRA filing fee                                    |     |            |      * |
| Transfer agent, trustee and registrar fees          |     |            |      * |
| Printing expenses                                   |     |            |      * |
| Legal fees and expenses                             |     |            |      * |
| Accounting fees and expenses                        |     |            |      * |
| Blue Sky fees and expenses                          |     |            |      * |
| Miscellaneous expenses                              |     |            |      * |
| Total                                               |     | $          | 232.07 |

| * | Estimated fees and expenses are not presently known. The foregoing sets forth the general categories of fees and expenses (other than underwriting discounts and commissions) that