<SEC-DOCUMENT>0000929638-25-001657.txt : 20250529
<SEC-HEADER>0000929638-25-001657.hdr.sgml : 20250529
<ACCEPTANCE-DATETIME>20250428164746
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000929638-25-001657
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250428

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; color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">GCT Semiconductor Holding, Inc.</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', Times, serif;">2290 North 1st Street, Suite 201</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', Times, serif;">San Jose, California 95131</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', Times, serif;">(408) 434-6040</div>
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            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">April 28, 2025</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">&#160;</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;"><u>VIA EDGAR</u></div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">&#160;</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">Securities and Exchange Commission</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">Division of Corporation Finance</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">100 F. Street, N.E.</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">Washington, D.C. 20549</div>
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            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Re: GCT Semiconductor Holding, Inc.</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration Statement on Form S-3</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Filed April 23, 2025</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">File No. 333-286713</div>
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    <div>Ladies and Gentlemen:</div>
    <div>&#160;</div>
    <div style="text-align: justify;">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 30, 2025, or as soon thereafter as is practicable.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">The Registrant hereby authorizes Albert Lung and David Bionghi, of Morgan, Lewis &amp; Bockius LLP to orally modify or withdraw this request for acceleration.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">Please contact Albert Lung at (650) 843-7263 or albert.lung@morganlewis.com or David Bionghi at (212) 309-6138 or david.bionghi@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="color: #000000; font-family: 'Times New Roman', Times, serif;">Very truly yours,</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">GCT Semiconductor Holding, Inc.</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">&#160;</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">By: <u>/s/ John Schlaefer</u></div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">Name: John Schlaefer</div>
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif;">Title: Chief Executive Officer</div>
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