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CORRESP Filing

GigCapital8 Corp.
Date: Sept. 30, 2025 · CIK: 0002080019 · Accession: 0001193125-25-224560

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File numbers found in text: 333-289479

Date
September 30, 2025
Author
Avi S Katz
Form
CORRESP
Company
GigCapital8 Corp.

Letter

Re: GigCapital8 Corp. Registration Statement on Form S-1 Filed August 11, 2025, as amended File No. 333-289479 Acceleration Request Requested Date: September 30, 2025 Requested Time: 4:30 P.M. Eastern Time Dear Mr. Holt and Ms. Breslin: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, GigCapital8 Corp. (the “ Registrant ”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-289479) (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.

September 30, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Benjamin Holt and Mary Beth Breslin

Very truly yours,
GIGCAPITAL8 CORP .

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CORRESP
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 CORRESP

 September 30, 2025
 VIA EDGAR U.S. Securities and Exchange
Commission Division of Corporation Finance 100 F Street, NE
 Washington, D.C. 20549 Attn: Benjamin Holt and Mary Beth
Breslin

 Re:
 GigCapital8 Corp.
 Registration Statement on Form S-1
 Filed August 11, 2025, as amended
 File No. 333-289479
 Acceleration Request
 Requested Date: September 30, 2025
 Requested Time: 4:30 P.M. Eastern Time
 Dear Mr. Holt and Ms. Breslin:
 Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, GigCapital8 Corp. (the
“ Registrant ”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-289479) (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,

 GIGCAPITAL8 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))