SecProbe.io

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 22, 2025

Mark Stone
Chief Executive Officer
Gores Holdings X, Inc.
6260 Lookout Road
Boulder, CO 80301

 Re: Gores Holdings X, Inc.
 Registration Statement on Form S-1
 Filed April 11, 2025
 File No. 333-286495
Dear Mark Stone:

 We have reviewed your registration statement and have the following
comment.

 Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe this comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1
Exhibits

1. Please request that Cayman counsel revise its opinion in Exhibit 5.2 to
remove
 inappropriate assumptions. For example, we note paragraphs 2.10 and
2.12. It is not
 appropriate for counsel to include in its opinion assumptions that
assume any of the
 material facts underlying the opinion. Refer to Section II.B.3.a of
Staff Legal Bulletin
 No. 19.
 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.

 Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
 April 22, 2025
Page 2

statement.

 Please contact Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Catherine De Lorenzo at 202-551-3772 or Pam Howell at 202-551-3357 with
any
other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real Estate
& Construction
cc: Heather Emmel, Esq.
</TEXT>
</DOCUMENT>