SecProbe.io

CORRESP
 1
 filename1.htm

 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

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

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 6, 2026

Lewis Silberman
Co-Chief Executive Officer
GSR V Acquisition Corp.
5900 Balcones Drive, Suite 100
Austin, TX 78731

 Re: GSR V Acquisition Corp.
 Draft Registration Statement on Form S-1
 Submitted March 30, 2026
 CIK No. 0002111762
Dear Lewis Silberman:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in
Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested
effective date of the
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 David Link at 202-551-3356 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Steven Stokdyk
</TEXT>
</DOCUMENT>