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CORRESP
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 GSR V Acquisition Corp.

 5900 Balcones Drive, Suite 100

 Austin, TX 78731

 May 11, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attn:
 David Link

 Division of Corporation Finance

 Office of Real Estate & Construction

 Re:
 GSR V Acquisition Corp.

 Registration Statement on Form S-1

 File No. 333-295415

 To the addressee set forth above:

 In accordance with Rule 461
of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the
effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-295415) (the "Registration Statement")
of GSR V Acquisition Corp. We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on May
13, 2026 or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request
by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham &
Watkins LLP, by calling Steven B. Stokdyk of Latham & Watkins LLP at (213) 891-7421.

 Thank you for your assistance
in this matter.

 Sincerely,

 GSR V ACQUISITION CORP.

 By:
 /s/ Lewis Silberman

 Lewis Silberman

 Co-Chief Executive Officer

 cc:
 Gus Garcia, Co-Chief Executive Officer, GSR V Acquisition Corp.

 Steven Stokdyk, Latham & Watkins LLP