Company: GCTS
Filing Date: 2025-05-13
Form Type: CORRESP
Source: 0001104659-25-047826
Chunk: 0

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-05-13
Form: CORRESP
Chunk 0
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May 13, 2025

VIA EDGAR

CONFIDENTIAL

U.S. Securities and Exchange Commission
Division of Corporation Finance

Office of Manufacturing
100 F. Street, N.E.

Washington, D.C. 20549

Attn: Jennifer Angelini and Erin Purnell

| Re: | GCT Semiconductor Holding, Inc.    |
|     | Registration Statement on Form S-3 |
|     | File No. 333-286704                |
|     | Filed April 23, 2025               |

To the addressees set forth above:

On behalf of our client, GCT Semiconductor Holding,
Inc. (the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the U.S. Securities
and Exchange Commission (the “SEC”) contained in its letter dated May 1, 2025, relating to the above referenced Registration
Statement on Form S-3 (the “Registration Statement”). Concurrently herewith, the Company is submitting an Amended Registration
Statement on Form S-3 (the “Amended Registration Statement”).

For the Staff’s convenience, the Staff’s
comments have been stated below in their entirety, followed by the corresponding responses from the Company bolded and italicized texts.
Except for any page references appearing in the headings or the Staff’s comments (which are references to the Registration Statement),
all page references herein correspond to the page of the Amended Registration Statement. Capitalized terms used but not defined in this
letter have the meanings ascribed to such terms in the Amended Registration Statement. Where appropriate, changes conforming to those
noted in responses have also been made elsewhere in the prospectus.

| Morgan, Lewis & Bockius llp |     |                 |
| 101 Park Avenue             
 New York, NY 10178-0060     |     | +1.212.309.6000 |
| United States               |     | +1.212.309.6001 |

Securities and Exchange Commission

May 13, 2025

Page 2

Form S-3 filed April 23, 2025

General

| 1. | We note that you are registering the                                                         
 resale of up to (i) 6,580,000 warrants issued to the sponsors in connection with the initial 
 public offering of Concord Acquisition Corp III and allocated to an affiliated stockholder   
 upon consummation of your business combination (“sponsor