# EDGAR Filing Document

**Accession Number:** 0001853314
**File Stem:** 0000000000-23-001297
**Filing Date:** 2023-2
**Character Count:** 7815
**Document Hash:** 39a2ec40b1a1b3395db4d0343731d5c3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001297.hdr.sgml**: 20230607

**ACCESSION NUMBER**: 0000000000-23-001297

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230208

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gesher I Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001853314
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 309, UGLAND HOUSE
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1104
- **BUSINESS PHONE:** (212) 993-1562

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 309, UGLAND HOUSE
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1104
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-083609

## Text-Extract

```

United States securities and exchange commission logo

                              February 8, 2023

       Ezra Gardner
       Chief Executive Officer
       Gesher I Acquisition Corp.
       Hagag Tower
       North Tower, Floor 24
       Haarba 28, Tel Aviv, Israel

                                                        Re: Gesher I
Acquisition Corp.
                                                            Form 10-K for the
fiscal year ended September 30, 2022
                                                            Filed December 29,
2022
                                                            File No. 001-40897

       Dear Ezra Gardner:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K filed December 29, 2022

       General

   1.                                                   1.   With a view toward
disclosure, please tell us whether your sponsor is, is controlled
                                                             by, or has
substantial ties with a non-U.S. person. If so, please revise your disclosure
                                                             in future filings
to include disclosure that addresses how this fact could impact your
                                                             ability to
complete your initial business combination. For instance, discuss the risk
                                                             to investors that
you may not be able to complete an initial business combination
                                                             with a U.S. target
company should the transaction be subject to review by a U.S.
                                                             government entity,
such as the Committee on Foreign Investment in the United
                                                             States (CFIUS), or
ultimately prohibited. Disclose that as a result, the pool of
                                                             potential targets
with which you could complete an initial business combination may
                                                             be limited.
Further, disclose that the time necessary for government review of the
                                                             transaction or a
decision to prohibit the transaction could prevent you from
                                                             completing an
initial business combination and require you to liquidate. Disclose the
 Ezra Gardner
Gesher I Acquisition Corp.
February 8, 2023
Page 2
               consequences of liquidation to investors, such as the losses of
the investment
               opportunity in a target company, any price appreciation in the
combined company,
               and the warrants, which would expire worthless. Please include
an example of your
               intended disclosure in your response.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

      You may contact Peter McPhun at 202-551-3581 or Robert Telewicz at
202-551-
3438 with any questions.

FirstName LastNameEzra Gardner                               Sincerely,
Comapany NameGesher I Acquisition Corp.
                                                             Division of
Corporation Finance
February 8, 2023 Page 2                                      Office of Real
Estate & Construction
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 8, 2023

Ezra Gardner  
Chief Executive Officer  
Gesher I Acquisition Corp.  
Hagag Tower  
North Tower, Floor 24  
Haarba 28, Tel Aviv, Israel

**Re: Gesher I Acquisition Corp.  
Form 10-K for the fiscal year ended September 30, 2022  
Filed December 29, 2022  
File No. 001-40897**

Dear Ezra Gardner:

We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments.

Form 10-K filed December 29, 2022

# General

1.  With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S. person. If so, please revise your disclosure in future filings to include disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose the

Ezra Gardner
Gesher I Acquisition Corp.
February 8, 2023
Page 2

consequences of liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless. Please include an example of your intended disclosure in your response.

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Peter McPhun at 202-551-3581 or Robert Telewicz at 202-551-3438 with any questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction