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))