Company: GSHRW
Filing Date: 2025-02-27
Form Type: CORRESP
Source: 0001213900-25-018147
Chunk: 2

Company: Gesher Acquisition Corp. II
Filing Date: 2025-02-27
Form: CORRESP
Chunk 2
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 has removed the reference to such minimum net tangible assets threshold, which was previously included in
Exhibit 3.1.1 in error.

Conflicts of Interest, page 42

| 5. | We note your disclosure on page 43 that your “sponsor, officers, or directors may sponsor or form other special purpose acquisition companies similar to [yours] or may pursue other business or investment ventures during the period in which [you] are seeking an initial business combination.” Please clarify how opportunities to acquire targets will be allocated among SPACs. Please make similar revisions to your disclosure on page 155. Please refer to Items 1602(b)(7) and 1603(b) of Regulation SK. |

Response: The Company acknowledges the
comment of the Staff and has clarified the disclosure on pages 43 and 155 accordingly.

Dilution, page 105

| 6. | We note your tabular presentation of dilution at quartile intervals on the outside cover page and on page 105. Such tabular presentation appears to assume your maximum redemption threshold is the entire number of shares to be sold to public shareholders as part of this offering. We refer to your Memorandum and Articles of Association filed as Exhibit 3.1.1, and note that Section 53.2 provides that the Company shall not repurchase Public Shares in an amount that would cause the Company’s net tangible assets to be less than US$5,000,001 following such repurchases. Please tell us how you considered this redemption limitation in your determination of your maximum redemption threshold for your dilution presentation. Please refer to Item 1602 of Regulation S-K. |

Response:
As noted in response to comment number 4 above, The Company acknowledges the comment of the Staff, and advises in the Form of Amended and Restated Memorandum and Articles of Association attached to Amendment No. 1 as Exhibit 3.2, the Company has removed the reference to such minimum net tangible assets threshold, which was previously included in Exhibit 3.1.1 in error.

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We thank you for your review
of the foregoing and the Registration Statement. If you have further comments, please feel free to contact to our counsel, David E. Fleming, Esq.,
at dfleming@egsllp.com or by telephone at (212) 370-1300.

| Sincerely,              |
| /s/ Ezra Gardner        |
| Ezra Gardner            |
|