<SEC-DOCUMENT>0000929638-25-001511.txt : 20250507
<SEC-HEADER>0000929638-25-001511.hdr.sgml : 20250507
<ACCEPTANCE-DATETIME>20250407131723
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000929638-25-001511
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250407

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GCT Semiconductor Holding, Inc.
		CENTRAL INDEX KEY:			0001851961
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				862171699
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2290 NORTH 1ST STREET
		STREET 2:		SUITE 201
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95131
		BUSINESS PHONE:		408-434-6040

	MAIL ADDRESS:	
		STREET 1:		2290 NORTH 1ST STREET
		STREET 2:		SUITE 201
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95131

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Concord Acquisition Corp III
		DATE OF NAME CHANGE:	20210318
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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            <div style="text-align: center; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">GCT Semiconductor Holding, Inc.</div>
            <div style="text-align: center; font-family: 'Times New Roman', serif; font-size: 12pt;">2290 North 1st Street, Suite 201</div>
            <div style="text-align: center; font-family: 'Times New Roman', serif; font-size: 12pt;">San Jose, California 95131</div>
            <div style="text-align: center; font-family: 'Times New Roman', serif; font-size: 12pt;">(408) 434-6040</div>
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            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">April 7, 2025</div>
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>VIA EDGAR</u></div>
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Securities and Exchange Commission</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Division of Corporation Finance</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">100 F. Street, N.E.</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Washington, D.C. 20549</div>
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Attention: Erin Donahue</div>
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            <div style="font-family: 'Times New Roman',serif; font-size: 12pt; font-weight: bold; margin-left: 18pt;">Re: GCT Semiconductor Holding, Inc.</div>
            <div style="font-family: 'Times New Roman',serif; font-size: 12pt; font-weight: bold; margin-left: 18pt;">Registration Statement on Form S-3</div>
            <div style="font-family: 'Times New Roman',serif; font-size: 12pt; font-weight: bold; margin-left: 18pt;">Filed April 1, 2025</div>
            <div style="font-family: 'Times New Roman',serif; font-size: 12pt; font-weight: bold; margin-left: 18pt;">File No. 333-286316</div>
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    <div style="margin-top: 6pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Ladies and Gentlemen:</div>
    <div style="text-align: justify; margin-top: 6pt; font-family: 'Times New Roman', serif; font-size: 12pt;">In accordance with Rule 461 under the Securities Act of 1933, as amended, GCT Semiconductor Holding, Inc. (the &#8220;Registrant&#8221;) respectfully
      requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the same will become effective at 4:30 PM EST on April 9, 2025, or as soon thereafter as is practicable.</div>
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    <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">The Registrant hereby authorizes Albert Lung and Lixin Ayrik, of Morgan, Lewis &amp; Bockius LLP to orally modify or withdraw this request for acceleration.</div>
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    <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">Please contact Albert Lung at (650) 843-7263 or albert.lung@morganlewis.com or Lixin Ayrik at (213) 612-2694 or lixin.ayrik@morganlewis.com with any questions you
      may have concerning this request, and please notify them when this request for acceleration has been granted.</div>
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            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Very truly yours,</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;"> <br>
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            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">GCT Semiconductor Holding, Inc.</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;"> <br>
            </div>
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">By: <u>/s/ John Schlaefer&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
                </u></div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Name: John Schlaefer</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Title: Chief Executive Officer</div>
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