Company: GCTS
Filing Date: 2025-05-13
Form Type: CORRESP
Source: 0001104659-25-047826
Chunk: 1

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-13
Form: CORRESP
Chunk 1
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 warrants”) and (ii)                 
 and 148,320 warrants issued to Anapass, Inc. pursuant to a securities purchase agreement     
 on September 26, 2024 (“Anapass warrants”). Please address the following items.              |

| · | Revise                                                                                            
 the Description of Securities section to fully discuss the sponsor warrants and Anapass warrants, 
 identifying all material terms and conditions. Your disclosure should clearly distinguish         
 these warrants from each other, and from your public warrants                                     |

Response:
In response to the Staff’s comment, the Company respectfully advises the Staff that it has revised the disclosure on pages 19 -
25 of the Amended Registration Statement.

| · | Revise                                                                                       
 usage of the defined term “Warrants,” which includes both public and private                 
 warrants, to avoid ambiguity. For example, and without limitation, revised disclosure should 
 clarify that only public warrants are listed on the New York Stock Exchange, if true.        |

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 on pages 6, 19 – 24 and 29 of the Amended Registration Statement.

| · | File                                                                                          
 the warrant agreement and certificate, if any, as exhibits, clearly identifying these in      
 relation to the warrants being offered. In this regard, we note the Anapass warrant agreement 
 appears to be filed as Exhibit 4.4 to your Form 10-K, but is not listed in the registration   
 statement exhibit index.                                                                      |

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

| · | We                                                                                              
 further note Exhibits 4.2 and 4.3 both appear to be sponsor warrant agreements, notwithstanding 
 that Exhibit 4.2 is identified as a warrant certificate; revise to reconcile. Additionally      
 clarify which agreement governs the sponsor warrants; in this regard, we note that Exhibit      
 4.3 includes provisions regarding Additional Issuances in Section 4.4(ii) that do not appear    
 in Exhibit 4.2.                                                                                 |

Response:
In response to the Staff’s comment, the Company respectfully advises the Staff that it has filed the warrant certificate as Exhibit
4.2 to the Amended Registration Statement. The Company also respectfully advises the Staff that the warrant agreement filed as Exhibit
4.3 to the Amended Registration Statement governs the sponsor warrants