<SEC-DOCUMENT>0001213900-22-035276.txt : 20220804
<SEC-HEADER>0001213900-22-035276.hdr.sgml : 20220804
<ACCEPTANCE-DATETIME>20220627173015
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-22-035276
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220627

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gorilla Technology Group Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>7F, No.302, Ruey Kuang Road,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Neihu, Taipei 114720, Taiwan, R.O.C.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">June 27, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Technology</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: Kyle Wiley and Joshua Shainess</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
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    <TD STYLE="width: 4%; padding: 0.25pt; font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="padding: 0.25pt; font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>Gorilla Technology Group Inc. </B></FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>Registration Statement on Form F-4</B></FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
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    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>File No. 333-262069</B></FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
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    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>Request for Acceleration of Effective Date</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Sir or Madam:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 &ldquo;<B><I>Company</I></B>&rdquo;), 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 6:00 p.m., Eastern Time, on June 27, 2022, or as soon thereafter as is practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company hereby authorizes David A. Bartz,
with the Company&rsquo;s outside legal counsel, K&amp;L Gates LLP, to orally modify or withdraw this request for acceleration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company further requests that it be notified
of such effectiveness by telephone call to David A. Bartz, with the law firm K&amp;L Gates LLP, at (615) 780-6743.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
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    <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: left; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sincerely</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; width: 60%; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 4%; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 36%; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 12pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="text-align: left; border-bottom: black 1.5pt solid; font-size: 12pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt">/s/ Dr. Sih-Ping &ldquo;Spincer&rdquo; Koh</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 12pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Name: Dr. Sih-Ping &ldquo;Spincer&rdquo; Koh</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 12pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Title: Chief Executive Officer</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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