CORRESP Filing
GigCapital8 Corp.
Date: Sept. 30, 2025 · CIK: 0002080019 · Accession: 0001193125-25-224627
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289479
Letter
Re: GigCapital8 Corp. Registration Statement on Form S-1 Filed August 11, 2025, as amended File No. 333-289479 Dear Ms. Gorman and Mr. Link, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), the undersigned hereby joins in the request of GigCapital8 Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. ET on Tuesday, September 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended. * * * [ Signature Page Follows ]
September 30, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Benjamin Holt and Mary Beth Breslin
Very truly yours,
D. BORAL CAPITAL LLC
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CORRESP 1 filename1.htm CORRESP September 30, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. 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 Dear Ms. Gorman and Mr. Link, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), the undersigned hereby joins in the request of GigCapital8 Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. ET on Tuesday, September 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended. * * * [ Signature Page Follows ] Very truly yours, D. BORAL CAPITAL LLC By: /s/ Gaurav Verma Name: Gaurav Verma Title: Co-Head of Investment Banking cc: DLA Piper LLP (US) [ Signature Page to Underwriter’s Acceleration Request Letter ]