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SEC Company Response from GigCapital9 (GIX) — Jan 21, 2026

GigCapital9 Corp.
Date: Jan. 21, 2026 · CIK: 0002098712 · Accession: 0001193125-26-018107

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File numbers found in text: 333-291869

Date
January 21, 2026
Author
Avi S Katz
Form
CORRESP
Company
GigCapital9 Corp.

Letter

Re: GigCapital9 Corp. Registration Statement on Form S-1 Filed December 1, 2025, as amended File No. 333-291869 Acceleration Request Requested Date: January 23, 2026 Requested Time: 4:00 P.M. Eastern Time Dear Mr. Holt: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, GigCapital9 Corp. (the “ Registrant ”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-291869) (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.

January 21, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Benjamin Holt

Very truly yours,
GIGCAPITAL9 CORP.

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CORRESP
 1
 filename1.htm

 CORRESP

 January 21, 2026
 VIA EDGAR U.S. Securities and Exchange
Commission Division of Corporation Finance 100 F Street, NE
 Washington, D.C. 20549 Attn: Benjamin Holt

 Re:
 GigCapital9 Corp.
 Registration Statement on Form S-1
 Filed December 1, 2025, as amended
 File No. 333-291869
 Acceleration Request
 Requested Date: January 23, 2026
 Requested Time: 4:00 P.M. Eastern Time
 Dear Mr. Holt: Pursuant to Rule 461 of the
General Rules and Regulations under the Securities Act of 1933, as amended, GigCapital9 Corp. (the “ Registrant ”) hereby requests that the above-referenced Registration Statement on Form
 S-1 (File No. 333-291869) (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,

 GIGCAPITAL9 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))