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CORRESP
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 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))

CORRESP
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 CORRESP

 D. BORAL CAPITAL LLC
 590 Madison Avenue 39 th Floor New York, New York 10022
 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
 Ladies and Gentlemen: Pursuant to Rule 461 of
the General Rules and Regulations under the Securities Act of 1933, as amended (the “ Securities Act ”), D. Boral Capital LLC, as representative of the underwriters of the offering, hereby joins the request of GigCapital9 Corp. (the
“ Registrant ”) that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it may become 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.
 Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act, please be advised that there will be distributed to each
underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary
prospectus. The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be
informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended.

 Best Regards,

 D. Boral Capital LLC

 /s/ Gaurav Verma

 Gaurav Verma
 Co-Head of Investment Banking

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 16, 2026

Avi S. Katz
Chief Executive Officer and Chairman
GigCapital9 Corp.
1731 Embarcadero Rd., Suite 200
Palo Alto, CA 94303

 Re: GigCapital9 Corp.
 Registration Statement on Form S-1
 Filed December 1, 2025
 File No. 333-291869
Dear Avi S. Katz:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Benjamin Holt at 202-551-6614 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Elena Nrtina, Esq.
</TEXT>
</DOCUMENT>