GigaCloud Technology Inc
Unit A, 12/F, Shun Ho Tower
24-30 Ice House Street
Central, Hong Kong
August 17, 2022
VIA EDGAR
Ms. Alyssa Wall
Ms. Jennifer López
Ms. Keira Nakada
Mr. Doug Jones
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
GigaCloud Technology Inc (CIK 0001857816) | |
| Registration Statement on Form F-1 (File No. 333-266058) | ||
| Registration Statement on Form 8-A (File No. 001-41454) |
Ladies and Gentlemen:
On August 16, 2022, GigaCloud Technology Inc (the “Company”) requested that the effectiveness of the above-referenced Registration Statement on Form F-1 and Registration Statement on Form 8-A be accelerated to and that the two registration statements become effective at 4:30 p.m., Eastern Standard Time, on August 18, 2022, or as soon thereafter as practicable, pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended,.
The Company hereby respectfully withdraws that acceleration request.
The Company intends to submit the acceleration request letter at a later time.
If you have any questions regarding this letter, please contact the Company’s U.S. counsel, Latham & Watkins LLP, Attention: Benjamin Su. Mr. Su’s telephone numbers are +852 9881-9371 (mobile) and +852 2912-2728 (work).
[Signature page follows]
| Very truly yours, | ||
| GIGACLOUD TECHNOLOGY INC | ||
| By: | /s/ Larry Lei Wu | |
| Name: | Larry Lei Wu | |
| Title: | Chairman of board of directors and chief executive officer | |