Company: GCTS
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001104659-25-054979
Chunk: 2

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-30
Form: CORRESP
Chunk 2
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of the Amended Registration Statement.

Securities and Exchange Commission

May 30, 2025

Page 3

| 3. | We note your revisions in response to prior comment 1. Please further address the following items: |

| · | With respect to the private placement warrants, additionally disclose that the exclusive forum provisions                              
 will not apply to actions arising under the Exchange Act or any other claim for which the federal district courts of the United States 
 of America are the sole and exclusive forum, consistent with Section 9.3 of the agreement filed as Exhibit 4.3                         |

Response: In response
to the Staff's comment, the Company respectfully advises the Staff that it has revised the disclosure on page 28 of the Amended Registration
Statement.

| · | We note the exclusive forum provisions governing the private placement warrants apply to Securities                                        
 Act claims. Additionally disclose that there is uncertainty as to whether a court would enforce such provisions, and that investors cannot 
 waive compliance with the federal securities laws and the rules and regulations thereunder.                                                |

Response: In response
to the Staff's comment, the Company respectfully advises the Staff that it has revised the disclosure on page 28 of the Amended Registration
Statement.

| · | We note your disclosure that, “[O]ur warrant agreement governing the Anapass warrants designate                                          
 the courts of the State of California as the sole and exclusive forum for certain types of actions and proceedings that may be initiated 
 by holders of our Anapass Warrants.” However, we are unable to locate this provision within the warrant filed as Exhibit 4.4             
 or agreement filed as Exhibit 10.1. Revise accordingly, including disclosure as to whether purchasers of Anapass warrants are subject    
 to the Delaware exclusive forum provisions in your charter, or advise.                                                                   |

Response: In
response to the Staff's comment, the Company respectfully advises the Staff that it has revised the disclosure on page 28 of
the Amended Registration Statement.

| 4. | We note your response to prior comment 3 and reissue it in part. Please file a revised opinion that                        
 covers the 500,000 shares underlying your convertible promissory note on a “when-issued” basis. Refer to Sections II.B.1.b 
 and II.B2.h of Staff Legal Bulletin 19.                                                                                    |

Response: In response
to the Staff's comment, the Company respectfully advises the Staff that it has revised the Exhibit 5.1 to the