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SEC Comment Letter for GigCapital9 (GIX) — Jan 16, 2026

GigCapital9 Corp.
Date: Jan. 16, 2026 · CIK: 0002098712 · Accession: 0000000000-26-000673

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-291869

Date
January 16, 2026
Author
Division of
Form
UPLOAD
Company
GigCapital9 Corp.

Letter

Re: GigCapital9 Corp. Registration Statement on Form S-1 Filed December 1, 2025 File No. 333-291869 Dear Avi S. Katz:

January 16, 2026

Avi S. Katz Chief Executive Officer and Chairman GigCapital9 Corp. 1731 Embarcadero Rd., Suite 200 Palo Alto, CA 94303

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Benjamin Holt at 202-551-6614 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Elena Nrtina, Esq.

Show Raw Text
<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 January 16, 2026

Avi S. Katz
Chief Executive Officer and Chairman
GigCapital9 Corp.
1731 Embarcadero Rd., Suite 200
Palo Alto, CA 94303

 Re: GigCapital9 Corp.
 Registration Statement on Form S-1
 Filed December 1, 2025
 File No. 333-291869
Dear Avi S. Katz:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Benjamin Holt at 202-551-6614 with any questions.

 Sincerely,

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