Company: GCTS
Filing Date: 2025-05-13
Form Type: S-3/A
Source: 0001104659-25-047808
Chunk: 53

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-13
Form: S-3/A
Chunk 53
---
31, 2024 and 2023, and for each of the two years in the period ended December 31, 2024,
incorporated in this registration statement by reference to theAnnual Report on Form 10-K for the year ended December 31, 2024,
have been so incorporated in reliance on the report (which contains an explanatory paragraph relating to the Company’s ability to
continue as a going concern as described in Note 1 to the consolidated financial statements) of BPM LLP, an independent registered
public accounting firm, given on the authority of said firm as experts in auditing and accounting.

<div align='center'>32

PART II - INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 14. Other Expenses of Issuance and Distribution.

| Expenses of Issuance and Distribution ($ thousands) |     | Amount     
 to be Paid |        |
|:----------------------------------------------------|:----|:-----------|-------:|
| SEC registration fee                                |     | $          | 232.07 |
| FINRA filing fee                                    |     |            |      * |
| Transfer agent, trustee and registrar fees          |     |            |      * |
| Printing expenses                                   |     |            |      * |
| Legal fees and expenses                             |     |            |      * |
| Accounting fees and expenses                        |     |            |      * |
| Blue Sky fees and expenses                          |     |            |      * |
| Miscellaneous expenses                              |     |            |      * |
| Total                                               |     | $          | 232.07 |

| * | Estimated fees and expenses are not presently known. The foregoing sets forth the general categories of fees and expenses (other than underwriting discounts and commissions) that we anticipate we will incur in connection with the offering of securities under this registration statement. An estimate of the aggregate fees and expenses in connection with the issuance and distribution of securities offered hereby will be included in the prospectus supplement applicable to such offering. |

Item 15. Indemnification of Directors and Officers.

Section 145 of the DGCL
provides that a corporation may indemnify directors and officers as well as other employees and individuals against expenses (including
attorneys’ fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection
with any threatened, pending or completed actions, suits or proceedings in which such person is made a party by reason of such person
being or having been a director, officer, employee or agent of