GESHER I ACQUISITION CORP.
Hagag Towers, North Tower, Floor 24
Haarba 28
Tel Aviv, Israel 6473925
October 6, 2021
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Gesher I Acquisition Corp. |
| Registration Statement on Form S-1 |
| File No. 333-259253 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Gesher I Acquisition Corp. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 9:00 a.m., Eastern Time, on Tuesday, October 12, 2021, or as soon thereafter as practicable.
| Sincerely, | |
| GESHER I ACQUISITION CORP. | |
| /s/ Ezra Gardner | |
| Ezra Gardner | |
| Chief Executive Officer |
