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
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File numbers found in text: 333-295030
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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