Company: GGR
Filing Date: 2025-07-24
Form Type: CORRESP
Source: 0001628280-25-035821
Chunk: 0

Company: Gogoro Inc.
Filing Date: 2025-07-24
Form: CORRESP
Chunk 0
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| Simpson Thacher & Bartlett |     |                 |
| ICBC TOWER, 35TH FLOOR     
 3 GARDEN ROAD, CENTRAL     
 HONG KONG                  
 _____________              |     |                 |
| TELEPHONE: +852-2514-7600  
 FACSIMILE: +852-2869-7694  |     |                 |
| Direct Dial Number         
 +852-2514-7620             |     | E-mail Address  
 ygao@stblaw.com |

July 24, 2025

#### CONFIDENTIAL AND VIA EDGAR
Office of Manufacturing

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

| Attention: |     | Ms. Jenny O’Shanick                                   |
|            |     | Mr. Geoffrey Kruczek                                  |
| Re:        |     | Gogoro Inc.                                           |
|            |     | Amendment No. 1 to Registration Statement on Form F-3 |
|            |     | Filed on September 20, 2024 (“Amendment No.1”)        |
|            |     | File No. 333-281734                                   |

Ladies and Gentlemen:

On behalf of our client, Gogoro Inc., an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we are filing herewith Amendment No.2 to the Company’s Registration Statement on Form F-3 (“Amendment No.2”) and certain exhibit on EDGAR with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended.

The Company has responded to the Staff’s comment contained in the comment letter dated September 24, 2024 from the Staff (the “Comment Letter”) by revising Amendment No.1 or providing explanations in response to the comment.

Set forth below are the Company’s responses to the Staff’s comment in the Comment Letter. The Staff’s comment is retyped in bold italics below for your ease of reference. We have included page numbers to refer to the location in Amendment No.2 where the disclosure addressing a particular comment appears.

| MICHAEL J.C.M. CEULEN                                                                                    |     |         |     | MARJORY J. DING |     |        |     | DANIEL FERTIG |     |          |     | ADAM C. F