Company: GSHRW
Filing Date: 2025-02-27
Form Type: CORRESP
Source: 0001213900-25-018147
Chunk: 1

Company: Gesher Acquisition Corp. II
Filing Date: 2025-02-27
Form: CORRESP
Chunk 1
---
Response: The Company acknowledges the Staff’s comment regarding
dilution and advises the Staff that it has revised its disclosure on the cover page, page 7 and page 117 of Amendment No. 1. Additionally,
the Company acknowledges the Staff’s comment regarding compensation and engagement of the sponsor and advises the Staff that it
has revised its disclosure on the cover page, pages 7 and 117 of to address the Staff’s comment.

| 2. | We note disclosure on page 23 and elsewhere                                                                                              
 in the filing that if the non-managing sponsor investors purchase all of the units for which they have expressed interest or otherwise   
 hold a substantial number of units, then they will potentially have different interests than other public shareholders. Please revise    
 to clarify that regardless of the number of units they purchase, non-managing sponsor investors will have different interests than other 
 public shareholders in that they will be incentivized to vote for a                                                                      
 business combination due to their indirect                                                                                               
 interest in founder shares and private warrants.                                                                                         |

Response: The Company acknowledges the
comment of the Staff and has revised the disclosure on the cover page, and pages 23, 30 and 161 accordingly

Our Sponsor, page 6

| 3. | We note your disclosure on page 8 that the founders shares will convert to Class A shares at the time of the business combination and will be adjusted so that the founders will hold 25% of the shares. However, on the cover page and elsewhere, you note that the founders’ shares will equal 27.72% of the shares upon completion of the offering. Please advise. |

Response: The Company acknowledges the
comment of the Staff and has clarified the disclosure on page 8.

Proceeds to be held in trust account, page 28

| 4. | We note that Section 53.2 of your Memorandum and Articles of Association filed as Exhibit 3.1.1, 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. Please revise your cover page and disclosure throughout as appropriate to address this limitation on redemptions. Please refer to Item 1602(b)(2) of Regulation S-K. |

Response: 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