# EDGAR Filing Document

**Accession Number:** 0002072404
**File Stem:** 0001213900-25-084245
**Filing Date:** 2025-9
**Character Count:** 39950
**Document Hash:** f324f054753b6e0b7a55d4f573559ae2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-084245.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-084245

**CONFORMED SUBMISSION TYPE**: S-1MEF

**PUBLIC DOCUMENT COUNT**: 20

**FILED AS OF DATE**: 20250903

**DATE AS OF CHANGE**: 20250903

**EFFECTIVENESS DATE**: 20250903

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GSR IV Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002072404
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-290019
- **FILM NUMBER:** 251291764

**BUSINESS ADDRESS:**
- **STREET 1:** 5900 BALCONES DRIVE
- **STREET 2:** SUITE 100
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78731
- **BUSINESS PHONE:** 914-369-4400

**MAIL ADDRESS:**
- **STREET 1:** 5900 BALCONES DRIVE
- **STREET 2:** SUITE 100
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78731

#### As filed with the U.S. Securities and Exchange Commission on September 3, 2025.

#### Registration No. 333-

#### UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549
**_________________________**

#### FORM S-1

#### REGISTRATION STATEMENT<br>UNDER<br>THE SECURITIES ACT OF 1933
**_________________________**

#### GSR IV Acquisition Corp.
**(Exact Name of Registrant as Specified in its Charter)**

**_________________________**

---

| | | |
|:---|:---|:---|
|  **Cayman Islands** | **6770** | **N/A** |
|  (State or Other Jurisdiction of <br>Incorporation or Organization) | (Primary Standard Industrial <br>Classification Code Number) | (IRS Employer <br>Identification Number) |

---

**5900 Balcones Drive, Suite 100<br>Austin, TX 78731<br>United States of America<br>Telephone: (914) 369-4400<br>(Address, including Zip Code, and Telephone Number, including Area Code, of Registrant's Principal Executive Offices)**

**_________________________**

**Gus Garcia, Lewis Silberman<br>Co-Chief Executive Officers<br>5900 Balcones Drive, Suite 100<br>Austin, TX 78731<br>United States of America<br>Telephone: (914) 369-4400<br>(Name, Address, including Zip Code, and Telephone Number, including Area Code, of Agent for Service)**

**_________________________**

#### Copies to:

---

| | | |
|:---|:---|:---|
|  **Steven B. Stokdyk, Esq. <br>Latham & Watkins LLP <br>10250 Constellation Blvd., Suite 1100 <br>Los Angeles, CA 90067 <br>(424) 653-5500** | **Simon Raftopoulos <br>Alexandra Low<br>Appleby (Cayman) Ltd.<br>9**<sup>th</sup> **Floor, 60 Nexus Way<br>Camana Bay Grand Cayman,<br>KY1**-1104**<br>Cayman Islands <br>Telephone: (345) 949**-4900 | **James Brown, Esq.** <br> **Douglas C. Lionberger**<br> **Holland & Knight LLP<br>811 Main St. Suite 2500, <br>Houston, TX 77002 <br>(713) 821**-7000 |

---

**_________________________**

**Approximate date of commencement of proposed sale to the public:** As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ 333-289061

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

    <u> Large accelerated filer </u>   <u> ☐ </u>   <u> Accelerated filer </u>   <u> ☐ </u> <br>     <u> Non-accelerated filer </u>   <u> ☒ </u>   <u> Smaller reporting company </u>   <u> ☒ </u> <br>             <u> Emerging growth company </u>   <u> ☒ </u>

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**This registration statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) under the Securities Act of 1933, as amended.**

------

#### EXPLANATORY NOTE AND INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
Pursuant to Rule 462(b) under the Securities Act of 1933, as amended ("Securities Act"), GSR IV Acquisition Corp. ("Registrant") is filing this Registration Statement on Form S-1 (this "Registration Statement") with the Securities and Exchange Commission ("Commission"). This Registration Statement relates to the public offering of securities contemplated by the Registration Statement on Form S-1, as amended (File No. 333-289061) (the "Prior Registration Statement"), which the Registrant originally filed with the Commission on July 29, 2025, and which the Commission declared effective on September 2, 2025.

The Registrant is filing this Registration Statement for the sole purpose of increasing the aggregate number of shares of Class A ordinary shares offered by the Registrant by 1,428,571 shares, or up to 1,642,857 if the underwriters exercise the over-allotment option in full, pursuant to the change of each Unit of the Registrant to consist of one Class A ordinary share and one-seventh (1/7) of one whole right to receive one Class A ordinary share upon the consummation of the initial business combination. The additional shares that are being registered for sale are in an amount and at a price that together represent no more than 20% of the maximum aggregate offering price set forth in the Calculation of Registration Fee table contained in the Prior Registration Statement. The information set forth in the Prior Registration Statement and all exhibits to the Prior Registration Statement are incorporated by reference into this Registration Statement.

The required opinions and consents are listed on the Exhibit Index attached hereto and filed herewith.

#### CERTIFICATION
The Registrant hereby (i) undertakes to pay the Commission the filing fee set forth on the Filing Fee Table filed as Exhibit 107 of this Registration Statement by a wire transfer of such amount as soon as practicable (but no later than the close of business on September 4, 2025) and (ii) certifies that it has sufficient funds in the relevant account to cover the amount of such filing fee.

------

#### SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on the 3<sup>rd</sup> day of September, 2025.

---

| | | |
|:---|:---|:---|
|  GSR IV Acquisition Corp. | GSR IV Acquisition Corp. | GSR IV Acquisition Corp. |
|  By: | /s/ Gus Garcia  | /s/ Gus Garcia  |
|  | Name: | Gus Garcia |
|  | Title: | Co-Chief Executive Officer <br>(Principal Executive Officer) |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
|  **Name** | **Position** | **Date** |
|  /s/ Gus Garcia | Co-Chief Executive Officer and Director | September 3, 2025 |
|  Gus Garcia | (Principal Executive Officer) |  |
|  /s/ Lewis Silberman | Co-Chief Executive Officer and Director | September 3, 2025 |
|  Lewis Silberman | (Principal Executive Officer) |  |
|  /s/ Anantha Ramaurti | Chief Financial Officer, President and Director | September 3, 2025 |
|  Anantha Ramamurti | (Principal Financial and Accounting Officer) |  |
|  /s/ Jody Sitkoski | Director | September 3, 2025 |
|  Jody Sitkosi |  |  |
|  /s/ Susie Kuan | Director | September 3, 2025 |
|  Susie Kuan |  |  |
|  /s/ Jonathan Cole | Director | September 3, 2025 |
|  Jonathan Cole |  |  |

---

#### SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE OF THE REGISTRANT
Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned certifies that it is the duly authorized United States representative of the Registrant and has duly caused this registration statement to be signed by the undersigned, thereunto duly authorized, in the City of Austin, State of Texas, on the 3<sup>rd</sup> day of September, 2025.

---

| | | |
|:---|:---|:---|
|  GSR IV Acquisition Corp. | GSR IV Acquisition Corp. | GSR IV Acquisition Corp. |
|  By: | /s/ Gus Garcia  | /s/ Gus Garcia  |
|  | Name: | Gus Garcia |
|  | Title: | Co-Chief Executive Officer <br>(Principal Executive Officer) |

---

#### EXHIBIT INDEX

---

| | |
|:---|:---|
|  **Exhibit <br>Number** | **<br>Description** |
|  5.1 | [Opinion of Appleby (Cayman) Ltd.](ea025593601ex5-1_gsr4.htm) |
|  5.2 | [Opinion of Latham & Watkins LLP](ea025593601ex5-2_gsr4.htm) |
|  23.1 | [Consent of Appleby (Cayman) Ltd. (contained in Exhibit 5.1)](ea025593601ex5-1_gsr4.htm) |
|  23.2 | [Consent Latham & Watkins LLP (contained in Exhibit 5.2)](ea025593601ex5-2_gsr4.htm) |
|  23.3 | [Consent of MaloneBailey LLP](ea025593601ex23-3_gsr4.htm) |
|  107 | [Filing Fee Table](ea025593601ex-fee_gsr4.htm) |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| **GSR IV Acquisition Corp.** <br> 71 Fort Street <br> PO Box 500<br> George Town<br> Grand Cayman KY1-1106 <br> Cayman Islands | 3 September 2025 |

---

**GSR IV Acquisition Corp.**

---

| | |
|:---|:---|
| <br>![](ex5-1_002.jpg)<br>![](ex5-1_003.jpg)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>We have acted as counsel as to Cayman Islands law to **GSR IV Acquisition Corp.** (the "**Company**") in connection with the Company's registration statement on Form S-1, including all amendments or supplements thereto, filed with the United States Securities and Exchange Commission (the "**Commission**") under the United States Securities Act of 1933, as amended (the "**Act**") (including its exhibits, the "**Registration Statement**") for the purposes of, registering with the Commission under the Act, the offering and sale to the public of:<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) 20,000,000 units (or up to 23,000,000 units, if the underwriters option to purchase additional units is exercised in full, Polaris Advisory Partners LLC (formerly known as SPAC Advisory Partners, LLC) and The Benchmark Company, LLC are acting as representatives ("**Representatives**"), will have a 45-day option to purchase from the Company to cover over-allotments, if any) ("**Units**") at an offering price of US$10.00 per Unit, each Unit consisting of:<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) one Class A ordinary share of a par value of US$0.0001 of the Company ("**Class A Ordinary Shares**"); and<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) one-seventh (1/7) of one right to receive one Class A Ordinary Share upon the consummation of an initial business combination ("**Rights**");<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) all Class A Ordinary Shares and Rights issued as part of the Units; and<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) all Class A Ordinary Shares that may be issued upon exercise of the Rights included in the Units.<br>This opinion letter is given in accordance with the terms of the Legal Matters section of the Registration Statement. |

---

Bermuda ■ British Virgin Islands ■ Cayman Islands ■ Guernsey ■ Hong Kong ■ Isle of Man ■ Jersey ■ Mauritius ■ Seychelles ■ Shanghai

1. Documents Reviewed

We have reviewed originals, copies, drafts or conformed copies of the following documents:

1.1 The certificate of incorporation dated 10 May, 2023, the memorandum and articles of association of the
Company as registered or adopted on 10 May, 2023, and the amended and restated memorandum and articles of association of the Company as
adopted at the time the Registration Statement becomes effective (together, the "**Memorandum and Articles** ").

1.2 The written resolutions of the board of directors of the Company dated
6 June, 2024, 20 June, 2025, 2 September, 2025 and 3 September, 2025 (together, the "**Resolutions**") and the corporate
records of the Company maintained at its registered office in the Cayman Islands.

1.3 A certificate of good standing with respect to the Company issued by
the Registrar of Companies (the "**Certificate of Good Standing** ").

1.4 The Registration Statement.

1.5 A draft of the form of the unit certificate representing the Units (the "**Unit Certificate** ").

1.6 A draft of the form of the rights agreement and the right certificate constituting the Rights (the "**Rights Documents** ").

1.7 A draft of the underwriting agreement between the Company and the Representatives.

The documents listed in paragraphs 1.5 to 1.7 inclusive above shall be referred to collectively herein as the "**Documents**".

---

| | |
|:---|:---|
| 2 | **Assumptions** |

---

The following opinions are given only as to, and based on, circumstances and matters of fact existing and known to us on the date of this opinion letter. These opinions only relate to the laws of the Cayman Islands which are in force on the date of this opinion letter. In giving the following opinions, we have relied (without further verification) upon the completeness and accuracy, as at the date of this opinion letter, and the Certificate of Good Standing. We have also relied upon the following assumptions, which we have not independently verified:

2.1 The choice of laws of the State of New York as the governing law of the Documents has been made in good
faith and would be regarded as a valid and binding selection which will be upheld by the courts of the State of New York and any other
relevant jurisdiction (other than the Cayman Islands) as a matter of the State of New York and all other relevant laws (other than the
laws of the Cayman Islands).

Bermuda ■ British Virgin Islands ■ Cayman Islands ■ Guernsey ■ Hong Kong ■ Isle of Man ■ Jersey ■ Mauritius ■ Seychelles ■ Shanghai

![](ex5-1_001.jpg)

2.2 Copies of documents, conformed copies or drafts of documents provided to us are true and complete copies
of, or in the final forms of, the originals.

2.3 All signatures, initials and seals are genuine.

2.4 No invitation has been or will be made by or on behalf of the Company to the public in the Cayman Islands
to subscribe for any of the Units, the Rights or the Ordinary Shares.

2.5 No monies paid to or for the account of any party under the Documents or any property received or disposed
of by any party to the Documents in each case in connection with the Documents or the consummation of the transactions contemplated thereby
represent or will represent proceeds of criminal conduct or criminal property or terrorist property (as defined in the Proceeds of Crime
Act (As Revised) and the Terrorism Act (As Revised), respectively).

2.6 There is nothing under any law (other than the laws of the Cayman Islands) which would or might affect
the opinions set out below. Specifically, we have made no independent investigation of the laws of New York.

Save as aforesaid we have not been instructed to undertake and have not undertaken any further enquiry or due diligence in relation to the transaction the subject of this opinion letter.

---

| | |
|:---|:---|
| 3 | **OPINIONS** |

---

Based upon, and subject to, the foregoing assumptions and the qualifications set out below, and having regard to such legal considerations as we deem relevant, we are of the opinion that:

3.1 The Company has been duly incorporated as an exempted company with limited liability and is validly existing
and in good standing with the Registrar of Companies under the laws of the Cayman Islands.

3.2 The Class A Ordinary Shares to be offered and issued by the Company as contemplated by the Registration
Statement (and the issuance of Class A Ordinary Shares upon the conversion of the Rights in accordance with the Rights Documents) have
been duly authorised for issue, and when issued by the Company against payment in full of the consideration as set out in the Registration
Statement and in accordance with the terms set out in the Registration Statement (including the issuance of Class A Ordinary Shares upon
the conversion of the Rights in accordance with the Rights Documents), such Class A Ordinary Shares will be validly issued, fully paid
and non-assessable. As a matter of Cayman Islands law, a share is only issued when it has been entered in the register of members (shareholders).

3.3 The execution, delivery and performance of the Unit Certificate and the Rights Documents have been authorised
by and on behalf of the Company and, once the Unit Certificate and the Rights Documents have been executed and delivered by any director
or officer of the Company, the Unit Certificate and the Rights Documents will be duly executed and delivered on behalf of the Company
and will constitute the legal, valid and binding obligations of the Company enforceable in accordance with their terms.

Bermuda ■ British Virgin Islands ■ Cayman Islands ■ Guernsey ■ Hong Kong ■ Isle of Man ■ Jersey ■ Mauritius ■ Seychelles ■ Shanghai

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| 4 | **QUALIFICATIONS** |

---

The opinions expressed above are subject to the following qualifications:

4.1 The obligations assumed by the Company under the Documents will not necessarily be enforceable in all
circumstances in accordance with their terms. In particular:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) enforcement may be limited by bankruptcy, insolvency, liquidation, reorganisation, readjustment of debts
or moratorium or other laws of general application relating to protecting or affecting the rights of creditors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) enforcement may be limited by general principles of equity. For example, equitable remedies such as specific
performance may not be available, inter alia, where damages are considered to be an adequate remedy;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) where obligations are to be performed in a jurisdiction outside the Cayman Islands, they may not be enforceable
in the Cayman Islands to the extent that performance would be illegal under the laws of that jurisdiction; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) some claims may become barred under relevant statutes of limitation or may be or become subject to defences
of set off, counterclaim, estoppel and similar defences.

4.2 To maintain the Company in good standing with the Registrar of Companies under the laws of the Cayman
Islands, annual filing fees must be paid and returns made to the Registrar of Companies within the time frame prescribed by law.

4.3 Under Cayman Islands law, the register of members (shareholders) is prima facie evidence of title to shares
and this register would not record a third-party interest in such shares. However, there are certain limited circumstances where an application
may be made to a Cayman Islands court for a determination on whether the register of members reflects the correct legal position. Further,
the Cayman Islands court has the power to order that the register of members maintained by a company should be rectified where it considers
that the register of members does not reflect the correct legal position. As far as we are aware, such applications are rarely made in
the Cayman Islands and for the purposes of the opinion given in paragraph 3.2, there are no circumstances or matters of fact known to
us on the date of this opinion letter which would properly form the basis for an application for an order for rectification of the register
of members of the Company, but if such an application were made in respect of the Class A Ordinary Shares, then the validity of such shares
may be subject to re-examination by a Cayman Islands court.

Bermuda ■ British Virgin Islands ■ Cayman Islands ■ Guernsey ■ Hong Kong ■ Isle of Man ■ Jersey ■ Mauritius ■ Seychelles ■ Shanghai

![](ex5-1_001.jpg)

4.4 In this opinion letter the phrase "non-assessable" means, with respect to the issuance of
shares, that a shareholder shall not, in respect of the relevant shares and in the absence of a contractual arrangement, or an obligation
pursuant to the memorandum and articles of association, to the contrary, have any obligation to make further contributions to the Company's
assets (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper
purpose or other circumstances in which a court may be prepared to pierce or lift the corporate veil).

We hereby consent to the filing of this opinion letter as an exhibit to the Registration Statement and to the references to our firm under the headings "Legal Matters", "Risk Factors", "Shareholders' Suits" and "Enforcement of Civil Liabilities" in the prospectus included in the Registration Statement. In providing our consent, we do not thereby admit that we are in the category of persons whose consent is required under section 7 of the Act or the Rules and Regulations of the Commission thereunder.

We offer no opinion: (i) as to any laws other than the laws of the Cayman Islands, and we have not, for the purposes of this opinion, made any investigation of the laws of any other jurisdiction, and we express no opinion as to the enforceability, meaning, validity, or effect of references in the Documents to statutes, rules, regulations, codes or judicial authority of any jurisdiction other than the Cayman Islands; or (ii) except to the extent that this opinion expressly provides otherwise, as to the commercial terms of, or the validity, enforceability or effect of the documents reviewed (or as to how the commercial terms of such documents reflect the intentions of the parties), the accuracy of representations, the fulfilment of warranties or conditions, the occurrence of events of default or terminating events or the existence of any conflicts or inconsistencies among the documents and any other agreements into which the Company may have entered or any other documents.

The opinions in this opinion letter are strictly limited to the matters contained in the opinions section above and do not extend to any other matters. We have not been asked to review and we therefore have not reviewed any of the ancillary documents relating to the Documents and express no opinion or observation upon the terms of any such document.

This opinion letter is addressed to you and may be relied upon by you, your counsel and purchasers of Units pursuant to the Registration Statement. This opinion letter is limited to the matters detailed herein and is not to be read as an opinion with respect to any other matter.

Yours faithfully

/s/ Appleby (Cayman) Ltd.

**Appleby (Cayman) Ltd.**

Bermuda ■ British Virgin Islands ■ Cayman Islands ■ Guernsey ■ Hong Kong ■ Isle of Man ■ Jersey ■ Mauritius ■ Seychelles ■ Shanghai

## Exhibit 5.2

**Exhibit 5.2**

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| | | |
|:---|:---|:---|
|  | 10250 Constellation Blvd., Suite 1100 | 10250 Constellation Blvd., Suite 1100 |
|  | Los Angeles, California 90067 | Los Angeles, California 90067 |
|  | Tel: +1.424.653.5500 Fax: +1.424.653.5501 | Tel: +1.424.653.5500 Fax: +1.424.653.5501 |
|  | www.lw.com | www.lw.com |
| ![](ex5-2_001.jpg) | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
| ![](ex5-2_001.jpg) | Austin | Milan |
|  | Beijing | Munich |
|  | Boston | New York |
|  | Brussels | Orange County |
|  | Chicago | Paris |
| September 3, 2025 | Dubai | Riyadh |
|  | Düsseldorf | San Diego |
|  | Frankfurt | San Francisco |
|  | Hamburg | Seoul |
|  | Hong Kong | Silicon Valley |
|  | Houston | Singapore |
| GSR IV Acquisition Corp. | London | Tel Aviv |
| 5900 Balcones Drive, Suite 100 | Los Angeles | Tokyo |
| Austin, Texas 78731 | Madrid | Washington, D.C. |

---

Re: <u>Initial Public Offering of Units of GSR IV Acquisition Corp.</u>

To the addressees set forth above:

We have acted as special counsel to GSR IV Acquisition Corp., a Cayman Islands exempted company (the "***Company***"), in connection with the proposed issuance of up to 23,00,000 units of the Company (collectively, the "***Units***"), with each Unit consisting of one Class A ordinary share of the Company, $0.0001 par value per share (the "***Class A Ordinary Shares***"; the Class A Ordinary Shares to be included in the Units, the "***Shares***") and one-seventh of one whole right to receive one Class A Ordinary Share (the "***Rights***"). The Units, the Shares and the Rights are included in a registration statement on Form S-1 under the Securities Act of 1933, as amended (the "***Act***"), filed with the Securities and Exchange Commission (the "***Commission***") on July 29, 2025 (as amended, the "***Registration Statement***"). The terms "Units," "Shares" and "Rights" shall include any additional such securities registered by the Company pursuant to Rule 462(b) under the Act in connection with the offering contemplated by the Registration Statement. This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or related prospectus (the "***Prospectus***"), other than as expressly stated herein with respect to the issuance of the Units, the Shares and the Rights.

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter, including:

(a) the form of the underwriting agreement proposed to be entered
into between the Company and the underwriters named therein that is filed as Exhibit 1.1 to the Registration Statement (the "  ***Underwriting Agreement*** "); and

(b) the form of the rights agreement proposed to be entered into
between the Company and the rights agent named therein that is filed as Exhibit 4.4 to the Registration Statement (the "  ***Rights Agreement***" and, together with the Underwriting Agreement, the "  ***Transaction Documents*** ").

**September 3, 2025 <br> Page 2**

![](ex5-2_002.jpg)

With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are only opining herein as to the internal laws of the State of New York, and we express no opinion with respect to the applicability thereto, or the effect thereon, of the laws of any other jurisdiction, domestic or foreign, or as to any matters of municipal law or the laws of any local agencies within any state. Various matters concerning the laws of the Cayman Islands with respect to the Units, the Rights and the Shares are addressed in the opinion of Appleby (Cayman) Ltd., which has been separately provided to you. We express no opinion with respect to those matters herein, and, to the extent such matters are necessary to the conclusions expressed herein, we have, with your consent, assumed such matters.

Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof:

1. When the Units shall have been duly registered on the books
of the transfer agent and registrar therefor in the name or on behalf of the purchasers and have been issued by the Company against payment
therefor in the circumstances contemplated by the Underwriting Agreement, the Units will constitute the legal, valid and binding obligations
of the Company, enforceable against the Company in accordance with their terms.

2. When the Units shall have been duly registered on the books
of the transfer agent and registrar therefor in the name or on behalf of the purchasers and have been issued by the Company against payment
therefor in the circumstances contemplated by the Underwriting Agreement, the Rights included in the Units will constitute the legal,
valid and binding obligations of the Company, enforceable against the Company in accordance with their terms.

Our opinions are subject to: (i) the effect of bankruptcy, insolvency, reorganization, fraudulent transfer, moratorium or other similar laws relating to or affecting the rights and remedies of creditors; (ii) the effect of general principles of equity, whether considered in a proceeding in equity or at law (including the possible unavailability of specific performance or injunctive relief), concepts of materiality, reasonableness, good faith and fair dealing, and the discretion of the court before which a proceeding is brought and (iii) the invalidity under certain circumstances under law or court decisions of provisions providing for the indemnification of or contribution to a party with respect to a liability where such indemnification or contribution is contrary to public policy.

**September 3, 2025** <br> **Page 3**

![](ex5-2_002.jpg)

We express no opinion as to (a) any provision for liquidated damages, monetary penalties or other economic remedies to the extent such provisions are deemed to constitute a penalty, (b) consents to, or restrictions upon, governing law, jurisdiction, venue, arbitration, remedies, or judicial relief, (c) waivers of rights or defenses, (d) any provision requiring the payment of attorneys' fees, where such payment is contrary to law or public policy, (e) advance waivers of claims, defenses, rights granted by law, or notice, opportunity for hearing, evidentiary requirements, statutes of limitation, trial by jury or at law, or other procedural rights, (f) waivers of broadly or vaguely stated rights, (g) provisions for exclusivity, election or cumulation of rights or remedies, (h) provisions authorizing or validating conclusive or discretionary determinations, (i) proxies, powers and trusts, (j) provisions prohibiting, restricting, or requiring consent to assignment or transfer of any right or property, (k) any provision to the extent it requires that a claim with respect to a security denominated in other than U.S. dollars (or a judgment in respect of such a claim) be converted into U.S. dollars at a rate of exchange at a particular date, to the extent applicable law otherwise provides and (l) the severability, if invalid, of provisions to the foregoing effect.

With your consent, we have assumed:

(a) the issuance and sale of the Units and the Rights has been duly
authorized by the Company, and the Transaction Documents have been or will be duly authorized, executed and delivered by the Company
and the other parties thereto;

(b) the Company (i) is duly incorporated and is validly existing
and in good standing, (ii) has requisite legal status and legal capacity under the laws of the jurisdiction of its organization and (iii)
has complied and will comply with all aspects of the laws of the jurisdiction of its organization in connection with the transactions
contemplated by, and the performance of its obligations under, the Transaction Documents;

(c) each of the Transaction Documents constitutes or will constitute
a legally valid and binding obligations of the parties thereto other than the Company, enforceable against each of them in accordance
with their respective terms;

(d) neither (i) the execution and delivery by the Company of the
Transaction Documents nor the performance by the Company of its obligations thereunder or (ii) the issuance and sale of the Units or
the Rights: (i) conflicts or will conflict with the Memorandum and Articles of Association of the Company, (ii) constitutes or will constitute
a violation of, or a default under, any lease, indenture, instrument or other agreement to which the Company or its property is subject,
(iii) contravenes or will contravene any order or decree of any governmental authority to which the Company or its property is subject
or (iv) violates or will violate any law, rule or regulation to which the Company or its property is subject (except that we do not make
the assumption set forth in this clause (iv) with respect to the laws of the State of New York); and

(e) that the status of the Units or the Rights as legally valid
and binding obligations of the parties will not be affected by any (i) breaches of, or defaults under, agreements or instruments, (ii)
violations of statutes, rules, regulations or court or governmental orders or (iii) failures to obtain required consents, approvals or
authorizations from, or to make required registrations, declarations or filings with, governmental authorities.

This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Act. We consent to your filing this opinion as an exhibit to the Registration Statement and to the reference to our firm in the Prospectus under the heading "Legal Matters." We further consent to the incorporation by reference of this letter and consent into any registration statement or post-effective amendment to the Registration Statement filed pursuant to Rule 462(b) with respect to the Units and the Rights. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

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|:---|
| Sincerely, |
| /s/ Latham & Watkins LLP |

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## Exhibit 23.3

**Exhibit 23.3**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-1 pursuant to Rule 462(b) under the Securities Act of 1933, as amended, of our report dated August 21, 2025 with respect to the audited financial statements of GSR IV Acquisition Corp. (the "Company) as of December 31, 2024 and 2023 and for the year ended December 31, 2024 and for the period from May 10, 2023 (inception) through December 31, 2023, appearing in the Registration Statement on Form S-1, File No. 333-289061.

We also consent to the references to us under the heading "Experts" in such Registration Statement.

*/s/ MaloneBailey, LLP*

www.malonebailey.com

Houston, Texas

September 3, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-1**

**GSR IV Acquisition Corp**

**Table 1: Newly Registered and Carry Forward Securities**

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* |
| Fees to be Paid | Equity | Class A ordinary shares underlying the rights included as part of the units | (1) | 457(o) | 1642857 | $10.00 | $16428571.00 | 0.0001531 | $2525.21 |
| Fees Previously Paid | Equity | Units, each consisting of one Class A ordinary share, $0.0001 par value, and one-fourteenth of one right | (2) | 457(o) | 23000000 | 10.00 | 230000000.00 | 0.0001531 | 35213.00 |
| Fees Previously Paid | Equity | Class A ordinary shares included as part of the units | (3) | Other | 23000000 |  |  | 0 | 0.00 |
| Fees Previously Paid | Equity | Rights included as part of the units | (4) | Other | 1642857 |  |  | 0 | 0.00 |
| Fees Previously Paid | Equity | Class A ordinary shares underlying the rights included as part of the units | (5) | 457(o) | 1642857 | $10.00 | $16428571.00 | 0.0001531 | $2525.21 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $262857142.00 |  | 40263.42 |
| Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: |  |  | 37738.21 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $2525.21 |

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**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Estimated solely for the purpose of calculating the registration fee. Includes 3,000,000 units, consisting of 3,000,000 Class A ordinary shares and 428,571 rights, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions. No fee pursuant to Rule 457(g) under the Securities Act.

&nbsp;&nbsp;&nbsp;&nbsp;(4) Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions. No fee pursuant to Rule 457(g) under the Securities Act.

&nbsp;&nbsp;&nbsp;&nbsp;(5) Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.