Company: GCTS
Filing Date: 2025-05-13
Form Type: CORRESP
Source: 0001104659-25-047826
Chunk: 2

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-13
Form: CORRESP
Chunk 2
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| · | Include                                                                                       
 disclosure regarding exclusive forum provisions contained in the relevant warrant agreements, 
 clarifying whether and how your charter provisions discussed on page 22 apply to holders      
 of sponsor and Anapass warrants.                                                              |

Securities and Exchange Commission

May 13, 2025

Page 3

Response:
In response to the Staff’s comment, the Company respectfully advises the Staff that it has revised the disclosure on page 27 of
the Amended Registration Statement.

| 2. | We note disclosure on page 24 that “sales                                                       
 may be made on one or more exchanges or in the over-the-counter market or otherwise, at prices  
 and under terms then prevailing or at prices related to the then current market price or        
 in negotiated transactions” and “sales may be at a fixed price or varying prices,               
 which may be changed, or at market prices prevailing at the time of sale, at prices relating    
 to prevailing market prices or at negotiated prices.” However, while your common stock          
 and public warrants are listed on the New York Stock Exchange, the sponsor warrants and Anapass 
 warrants do not appear to have a recognized and established trading market. Accordingly,        
 please revise to disclose a fixed price at which the selling securityholders will sell these    
 warrants for the duration of the offering or until they are quoted on an exchange or trading    
 market.                                                                                         |

Response:
The Company respectfully acknowledges the Staff’s request to disclose the fixed price at which the selling securityholders will
sell their warrants, but notes that such disclosure is not required. Instruction 2 to Item 501(b)(3) of Regulation S-K provides
that the Company is not required to disclose the sales price of securities by selling securityholders “if it is impracticable to
state the price to the public” , in which case the issuer must “explain the method by which the price is to be determined.”
Because the warrants will be resold in privately negotiated transactions by the selling securityholders at various times and in different
methods, and the Company does not have any control over such resales, including access to pricing information, it is impracticable for
the Company to state in the Registration Statement a fixed price at which the warrants will be sold by selling securityholders.

The Company
respectfully advises the Staff that the Amended Registration Statement has been revised on the cover page and pages 6, 25, 29 and
31 to include disclosure indicating that (a) that there is no established public