Company: GCL
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028640
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Company: GCL Global Holdings Ltd
Filing Date: 2025-04-03
Form: CORRESP
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<div align='center'>GCL Global Holdings Ltd

29 Tai Seng Avenue #02-01

Natural Cool Lifestyle Hub

Singapore 534119</div>

April 3, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

Washington, D.C. 20549

Attn: Matthew Crispino

| Re: | GCL Global Holdings Ltd (the “Company”) |

Registration Statement on Form F-1

Dear Mr. Crispino:

The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration
Statement so that such Registration Statement will become effective as of 4:00 p.m. on April 7, 2025, or as soon thereafter as practicable.

The Company hereby acknowledges
that:

| ● | Should the Securities and Exchange Commission (the “Commission”)                                                                         
 or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission 
 from taking any action with respect to the Registration Statement;                                                                       |

| ● | The action of the Commission or the Staff, acting pursuant                                                                           
 to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility 
 for the adequacy and accuracy of the disclosure in the Registration Statement; and                                                   |

| ● | The Company may not assert Staff comments and the declaration                                                                             
 of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United 
 States.                                                                                                                                   |

<div align='center'>[Signature page follows]</div>

| Very truly yours,       |                         |
| GCL Global Holdings Ltd |                         |
| By:                     | /s/ Sebastian Toke      |
| Name:                   | Sebastian Toke          |
| Title:                  | Chief Executive Officer |