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Correspondence 0001213900-26-047826 from General Catalyst Global Resilience Merger Corp. (GCGR, GCGRU) (CIK 0002108962)

General Catalyst Global Resilience Merger Corp. (GCGR, GCGRU) (CIK 0002108962)
Date: April 27, 2026 · CIK: 0002108962 · Accession: 0001213900-26-047826

AI Filing Summary & Sentiment

File numbers found in text: 333-295030

Date
April 27, 2026
Author
By
Form
CORRESP
Company
General Catalyst Global Resilience Merger Corp. (GCGR, GCGRU) (CIK 0002108962)

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Re: General Catalyst Global Resilience Merger Corp. Registration Statement on Form S-1 Filed April 13, 2026 Registration No. 333-295030

Dear Mr. Holt and Mrs. De Lorenzo:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, General Catalyst Global Resilience Merger Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on April 29, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Mathieu Kohmann, of Kirkland & Ellis LLP, special counsel to the Company, at (212) 390-4510, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

[Signature Page Follows]

Sincerely,
General Catalyst Global Resilience Merger Corp.

Show Raw Text
CORRESP
1
filename1.htm

General Catalyst Global Resilience Merger
Corp.

20 University Rd., 4th Floor

Cambridge, Massachusetts
02138

April 27, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549-3628

Attn: Benjamin Holt and Catherine De Lorenzo

Re: General Catalyst Global Resilience Merger Corp.

Registration Statement on Form S-1

Filed
April 13, 2026

Registration No. 333-295030

Dear Mr. Holt and Mrs. De Lorenzo:

Pursuant to Rule 461 under the Securities Act of
1933, as amended, General Catalyst Global Resilience Merger Corp. (the “Company”) hereby requests acceleration of the effective
date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on April 29, 2026, or as soon thereafter as practicable,
or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement
be declared effective.

Please contact Mathieu Kohmann, of Kirkland &
Ellis LLP, special counsel to the Company, at (212) 390-4510, as soon as the Registration Statement has been declared effective, or if
you have any other questions or concerns regarding this matter.

[Signature
Page Follows]

Sincerely,

General Catalyst Global Resilience Merger Corp.

  By:
  /s/ Christopher Kauffman

  Name:
  Christopher Kauffman

  Title:
  Chief Financial Officer

CC: Hemant Taneja, Chairman

Paul Kwan, Chief Executive Officer

Christian O. Nagler, P.C., Kirkland & Ellis LLP

Derek J. Dostal, Davis Polk & Wardwell LLP