Company: GSHRW
Filing Date: 2025-02-27
Form Type: CORRESP
Source: 0001213900-25-018147
Chunk: 0

Company: Gesher Acquisition Corp. II
Filing Date: 2025-02-27
Form: CORRESP
Chunk 0
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<div align='center'>Gesher Acquisition Corp. II

3141 Walnut Street

Suite 203b

Denver, CO 80205</div>

VIA EDGAR

February 27, 2025

U.S. Securities and Exchange Commission
Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

| Attention: | Stacie Gorman 
 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:

Gesher Acquisition Corp. II
(the “Company,” “we,” “our” or “us”) hereby transmits our
response to the comment letter received from the staff (the “Staff,” “you” or “your”)
of the U.S. Securities and Exchange Commission (the “Commission”), dated February 24, 2025 regarding the Registration
Statement on Form S-1 submitted to the Commission on January 28, 2025.

For the Staff’s convenience,
we have repeated below the Staff’s comments in bold, and have followed each comment with the Company’s response. In response
to the Staff’s comments, the Company is submitting the Amendment No. 1 to the Draft Registration Statement on Form S-1 (the “Registration Statement”), which is being submitted to the Commission contemporaneously with the submission of this response letter.

Registration Statement on Form S-1 filed January 28, 2025

Cover Page

| 1. | We note your disclosure in paragraph 8. Please revise to state whether the exercise of the private warrants and warrants issued in on a cashless basis and the conversion of the working capital loans into warrants may result in a material dilution of the purchasers’ equity interests. Please refer to Item 1602(a)(3) of Regulation SK. Further, please describe the extent to which compensation may result in a material dilution of the purchasers’ equity interests. Also, we note your disclosure on page 41 that you may engage your sponsor or an affiliate as an advisor and pay a salary. Please revise your disclosure here and in the sections regarding your sponsor starting on pages 6 and 115. Please refer to Items 1602(a)(3),1602(b)(6), and 1603(a)(6) of Regulation S-K. |