Company: GGR
Filing Date: 2025-07-24
Form Type: CORRESP
Source: 0001628280-25-035821
Chunk: 4

Company: Gogoro Inc.
Filing Date: 2025-07-24
Form: CORRESP
Chunk 4
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, especially to support our planned high-volume product sales, market and geographical expansion and technological innovations. Recruiting efforts, particularly for senior employees, may be time-consuming, which may delay the execution of our plans. If we are not successful in managing these risks, our business, financial condition and results of operations may be harmed.

Employees may leave us or choose other employers, including competitors, due to various factors, such as a very competitive labor market for talented individuals with automotive or technology experience. In regions where we have or will have operations, particularly significant engineering and manufacturing centers, there is strong competition for individuals with skill sets needed for our business, including specialized knowledge of ePTWs, software engineering, manufacturing engineering and electrical and building construction expertise. We also compete with both mature and prosperous companies that have large financial resources and start-ups and emerging companies that promise short-term growth opportunities.

The Company further respectfully advises the Staff that the local government inquiry disclosed in the Form 6-K furnished by the Company to the Commission on September 13, 2024 was recently concluded. The Company considers any associated costs or financial impact in connection with this inquiry to be immaterial. The majority of the relevant amount was previously recorded, reserved and disclosed in the 2024 Form 20-F, with an insignificant additional accrual recorded in the second quarter of 2025. Therefore, the Company does not consider it necessary to update the relevant risk factor that was disclosed in the 2024 Form 20-F. The Company has disclosed the status update of the government inquiry in the “Risk Factors” section on page 11 of Amendment No.2.

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If you have any questions regarding Amendment No.2, please do not hesitate to contact me at +852-2514-7620 (work), +852-6588-7136 (mobile) or ygao@stblaw.com (email), or Chenjing Shen at +852-2514-7526 (work), +852-9845-1886 (mobile) or chenjing.shen@stblaw.com (email).

| Very truly yours, |
| /s/ Yi Gao        |
| Yi Gao            |

Enclosures

cc: Gogoro Inc.

Henry Chiang, Interim Chief Executive Officer

Bruce Aitken, Chief Financial Officer

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