Correspondence 0001213900-23-023741 from Gorilla Technology Group Inc. (GRRR, GRRRW) (CIK 0001903145) (GRRR)

Gorilla Technology Group Inc. (GRRR, GRRRW) (CIK 0001903145)
Date: March 28, 2023 · CIK: 0001903145 · Accession: 0001213900-23-023741

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AI Filing Summary & Sentiment

File numbers found in text: 333-267838

Date

March 28, 2023

Author

/s/ Jayesh Chandan

Form

CORRESP

Company

Gorilla Technology Group Inc. (GRRR, GRRRW) (CIK 0001903145)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology Attention: Edwin Kim and Larry Spirgel Re: Gorilla Technology Group Inc. Registration Statement on Form F-1 File No. 333-267838 Request for Acceleration of Effective Date

Dear Sir or Madam:

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 “Company”), 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 10:30 a.m., Eastern Time, on March 30, 2023, or as soon thereafter as is practicable.

The Company hereby authorizes David A. Bartz, with the Company’s outside legal counsel, K&L Gates LLP, to orally modify or withdraw this request for acceleration.

The Company further requests that it be notified of such effectiveness by telephone call to David A. Bartz, with the law firm K&L Gates LLP, at (615) 780-6743.

Sincerely,
By:
/s/ Jayesh Chandan

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CORRESP
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Gorilla Technology Group Inc.

Meridien House,

42 Upper Berkeley Street

Marble Arch

London, United Kingdom W1H 5QJ

March 28, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, D.C. 20549

Attention: Edwin Kim and Larry Spirgel

    Re:
    Gorilla Technology Group Inc.

    Registration Statement on Form F-1

    File No. 333-267838

    Request for Acceleration of Effective Date

Dear Sir or Madam:

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 “Company”),
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 10:30 a.m., Eastern Time, on March 30, 2023, or as soon thereafter as is practicable.

The Company hereby authorizes David A. Bartz,
with the Company’s outside legal counsel, K&L Gates LLP, to orally modify or withdraw this request for acceleration.

The Company further requests that it be notified
of such effectiveness by telephone call to David A. Bartz, with the law firm K&L Gates LLP, at (615) 780-6743.

    Sincerely,

    By:
    /s/ Jayesh Chandan

    Name:
    Jayesh Chandan

    Title:
    Chief Executive Officer

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