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SEC Company Response from GSR V Acquisition (GSRV) — May 11, 2026

GSR V Acquisition Corp.
Date: May 11, 2026 · CIK: 0002111762 · Accession: 0001213900-26-054563

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File numbers found in text: 333-295415

Date
May 13, 2026
Author
Gus Garcia
Form
CORRESP
Company
GSR V Acquisition Corp.

Letter

Re: GSR V Acquisition Corp.

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Registration Statement on Form S-1 (File No. 333-295415)

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins GSR V Acquisition Corp. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-295415) (the "Registration Statement") to become effective as of 4:00 p.m., Eastern Time, May 13, 2026, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent applicable.

Very truly yours,
Polaris Advisory Partners LLC, a division of Kingswood Capital Partners LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, DC 20549

 Re:
 GSR V Acquisition Corp.

 Registration Statement on Form S-1
(File No. 333-295415)

 Request for Acceleration of Effective
Date

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations
under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins GSR V Acquisition Corp. in requesting
that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-295415)
(the "Registration Statement") to become effective as of 4:00 p.m., Eastern Time, May 13, 2026, or as soon thereafter as practicable.

 Pursuant to Rule 460 under the Act, please be advised
that we will take reasonable steps to secure adequate distribution of the prospectus to underwriters, dealers, institutions and others
prior to the requested effective time of the Registration Statement.

 We have been informed by the participating underwriters
that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent applicable.

 Very truly yours,

 Polaris Advisory Partners LLC, a division of Kingswood Capital Partners LLC

 By:
 /s/ Gus Garcia

 Name:
 Gus Garcia

 Title:
 Partner