Company: GSHRW
Filing Date: 2025-03-11
Form Type: CORRESP
Source: 0001213900-25-022884
Chunk: 1

Company: Gesher Acquisition Corp. II
Filing Date: 2025-03-11
Form: CORRESP
Chunk 1
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i) has revised its opinion in Exhibit 5.2 to remove
paragraphs 1,2 and 6 of Part 2 and (ii) has removed the words “were or” in paragraph 11 (now paragraph 8 in the current
revised opinion) of Part 2. Cayman counsel has also updated the second to the last paragraph of the letter.

We thank you for your review
of the foregoing and the Registration Statement. If you have further comments, please feel free to contact to our counsel, David E. Fleming, Esq.,
at dfleming@egsllp.com or by telephone at (212) 370-1300.

| Sincerely,              |
| /s/ Ezra Gardner        |
| Ezra Gardner            |
| Chief Executive Officer |

| cc: | David E. Fleming, Esq.         |
|     | Ellenoff Grossman & Schole LLP |