Correspondence 0001193125-24-207077 from GigCapital7 Corp. (GIG, GIGGU, GIGGW) (CIK 0002023730) (GIG)
GigCapital7 Corp. (GIG, GIGGU, GIGGW) (CIK 0002023730)
Date: Aug. 26, 2024 · CIK: 0002023730 · Accession: 0001193125-24-207077
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File numbers found in text: 333-280015
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CORRESP 1 filename1.htm CORRESP August 26, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Stacie Gorman Re: GigCapital7 Corp. Registration Statement on Form S-1 Filed June 7, 2024, as amended File No. 333-280015 Acceleration Request Requested Date: August 28, 2024 Requested Time: 4:00 P.M. Eastern Time Dear Ms. Gorman: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, GigCapital7 Corp. (the “Registrant”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-280015) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. The Registrant hereby authorizes Jeffrey C. Selman or Elena Nrtina of DLA Piper LLP (US), counsel for the Registrant, to make such request on the Registrant’s behalf. We request that we be notified of the effectiveness of the Registration Statement by telephone to Jeffrey C. Selman of DLA Piper LLP (US) at 415-615-6095, or in his absence, Elena Nrtina of DLA Piper LLP (US) at 415-836-2533. Thank you for your assistance. Very truly yours, GIGCAPITAL7 CORP. /s/ Avi S Katz Avi S Katz Chief Executive Officer cc: Jeffrey C. Selman (DLA Piper LLP (US)) Elena Nrtina (DLA Piper LLP (US))