# EDGAR Filing Document

**Accession Number:** 0001903145
**File Stem:** 0001213900-23-023741
**Filing Date:** 2023-3
**Character Count:** 2432
**Document Hash:** ff0a6dbb066d17c55489bd0d8a86a002
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-023741.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001213900-23-023741

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230328

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gorilla Technology Group Inc.
- **CENTRAL INDEX KEY:** 0001903145
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** GRAND PAVILION, HIBISCUS WAY
- **STREET 2:** 802 WEST BAY ROAD
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1205
- **BUSINESS PHONE:** 886-2-2627-7996

**MAIL ADDRESS:**
- **STREET 1:** GRAND PAVILION, HIBISCUS WAY
- **STREET 2:** 802 WEST BAY ROAD
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1205

**Gorilla Technology Group Inc.<br> Meridien House,<br> 42 Upper Berkeley Street<br> Marble Arch<br> London, United Kingdom W1H 5QJ**

March 28, 2023

**VIA EDGAR**

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, D.C. 20549

Attention: Edwin Kim and Larry Spirgel

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| | |
|:---|:---|
| **Re:** | **Gorilla Technology Group Inc.** |
|  | **Registration Statement on Form F-1** |
|  | **File No. 333-267838** |
|  | **Request for Acceleration of Effective Date** |

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Dear Sir or Madam:

Pursuant to and in accordance with Rule 461 under the Securities Act of 1933, as amended, Gorilla Technology Group Inc., a Cayman Islands corporation (the "***Company***"), respectfully requests that the effective date for the amendment to the registration statement referred to above be accelerated so that it will be declared effective at 10:30 a.m., Eastern Time, on March 30, 2023, or as soon thereafter as is practicable.

The Company hereby authorizes David A. Bartz, with the Company's outside legal counsel, K&L Gates LLP, to orally modify or withdraw this request for acceleration.

The Company further requests that it be notified of such effectiveness by telephone call to David A. Bartz, with the law firm K&L Gates LLP, at (615) 780-6743.

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| | | |
|:---|:---|:---|
| Sincerely, | Sincerely, | Sincerely, |
| By: | /s/ Jayesh Chandan | /s/ Jayesh Chandan |
|  | Name: | Jayesh Chandan |
|  | Title: | Chief Executive Officer |

---