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SEC Comment Letter 0000000000-24-006112 to GCT Semiconductor Holding, Inc. (GCTS)

GCT Semiconductor Holding, Inc.
Date: May 28, 2024 · CIK: 0001851961 · Accession: 0000000000-24-006112

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File numbers found in text: 333-279600

Date
May 28, 2024
Author
John Schlaefer
Form
UPLOAD
Company
GCT Semiconductor Holding, Inc.

Letter

United States securities and exchange commission logo May 28, 2024 John Schlaefer Chief Executive Officer GCT Semiconductor Holding, Inc. 2290 North 1st Street, Suite 201 San Jose, California 95131 Re:GCT Semiconductor Holding, Inc. Registration Statement on Form S-1 Filed May 22, 2024 File No. 333-279600 Dear John Schlaefer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
May 28, 2024
John Schlaefer
Chief Executive Officer
GCT Semiconductor Holding, Inc.
2290 North 1st Street, Suite 201
San Jose, California 95131
Re:GCT Semiconductor Holding, Inc.
Registration Statement on Form S-1
Filed May 22, 2024
File No. 333-279600
Dear John Schlaefer:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing