Company: GCTS
Filing Date: 2025-05-13
Form Type: CORRESP
Source: 0001104659-25-047826
Chunk: 3

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-13
Form: CORRESP
Chunk 3
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 trading market for the warrants and that the Company
does not intend to apply for listing of the warrants on any securities exchange or recognized trading system, (b) that sales of the warrants,
if any, will be made in privately negotiated transactions, and (c) that the sales price for warrants will be determined in such privately
negotiated transactions.

| 3. | We note you are registering the resale                                                          
 of 500,000 shares underlying a convertible promissory note. Please revise your disclosure       
 to clarify whether these shares have been issued. In this regard, we note disclosure on page    
 36 that refers to these shares as “issuable,” yet the legal opinion filed as                    
 Exhibit 5.1 includes them in issued shares. If some or all of these shares are issuable,        
 tell us why you are not registering their primary issuance (i.e., in addition to the 26,273,653 
 shares underlying warrants) and file a revised opinion that covers them on a “when-issued”      
 basis. Refer to Sections II.B.1.b and II.B.2.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 disclosure on the cover
page and page 7 of the Amended Registration Statement and the legal opinion filed as Exhibit 5.1 to the Amended Registration Statement.

Additionally, in
response to the Staff’s comment, the Company respectfully advises the Staff that the Convertible Promissory Note was issued in
reliance on the exemption from registration provided in Section 4(a)(2) of the Securities Act of 1933, as amended, for transactions not
involving any public offering and the shares of common stock issuable upon conversion of the Convertible Promissory Note would also be
issuable in reliance of Section 4(a)(2) of the Securities Act of 1933, as amended. Gogo Business Aviation LLC is an “accredited
investor” as defined in Rule 501(a) of Regulation D.

Securities and Exchange Commission

May 13, 2025

Page 4

| 4. | We note disclosure on page 27 that some                                                        
 of the shares being offered are subject to lock-up restrictions, including pursuant to the     
 Amended and Restated Registration Rights Agreement. Please revise to fully discuss the lock-up 
 restrictions and file related agreements, including the Registration Rights Agreement and      
 amendments