Company: GCTS
Filing Date: 2025-05-13
Form Type: CORRESP
Source: 0001104659-25-047826
Chunk: 4

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-13
Form: CORRESP
Chunk 4
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 thereto, as exhibits to your registration agreement.                                |

Response:
In response to the Staff’s comment, the Company respectfully advises the Staff that it has revised the disclosure on page 32 of
the Amended Registration Statement to reflect that none of the shares being offered are subject to lock-up restrictions, as those restrictions
have since expired.

| 5. | Please revise your prospectus cover to                                 
 disclose the information required by Item 501(b)(3) of Regulation S-K. |

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

| 6. | We note the legal opinion (1) defines                                                           
 “Resale Warrants” to include the sponsor warrants and Anapass warrants; (2) opines              
 that, “The Resale Warrants constitute valid and binding obligations of the Company,             
 enforceable against the Company in accordance with their terms under the laws of the state      
 of California;” and (3) indicates that, “The opinions expressed herein are limited              
 to the DGCL and the laws of the State of New York, and we express no opinion with respect       
 to the laws of any other state or jurisdiction.” We further note that the sponsor warrants      
 appear to be governed by New York, and not California, law per Section 9.3 of the warrant       
 agreement filed as Exhibit 4.3. Please file a revised legal opinion that covers the sponsor     
 warrants under New York law and the Anapass warrants under California law, without a limitation 
 as to the jurisdiction counsel is opining upon. Refer to Sections II.B.3.b and c of Staff       
 Legal Bulletin 19.                                                                              |

Response:
In response to the Staff’s comment, the Company respectfully advises the Staff that it has revised Exhibit 5.1 of the Amended Registration
Statement.

Please do not hesitate to contact the undersigned
at +1.650.843.7263 or David Bionghi at +1.212.309.6138 with any questions you may have regarding this submission.

Very truly yours,

Albert Lung