March 17, 2022
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: | Jay Ingram |
Geoffrey Kruczek |
SiSi Cheng |
Kevin Stertzel |
Re: Gogoro Inc. |
Registration Statement on Form F-4 |
Filed November 18, 2021 |
File No. 333-261181 |
Acceleration Request |
Requested Date: March 17, 2022 |
Requested Time: 2:00 P.M. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Gogoro Inc. (the Company) hereby requests that the above-referenced Registration Statement on Form F-4 (File No. 333-261181) (the Registration Statement) be declared effective at the Requested Date and Requested Time set forth above or as soon thereafter as practicable, or at such later time as the Company may request via telephone to the staff of the Securities and Exchange Commission. The Company hereby authorizes Mark Baudler of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Companys behalf.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Mark Baudler of Wilson Sonsini Goodrich & Rosati, Professional Corporation at 650-320-4597 or via email at mbaudler@wsgr.com.
Please direct any questions or comments regarding this acceleration request to Mark Baudler at 650-320-4597.
[signature page follows]
Sincerely, | ||
GOGORO INC. | ||
By: | /s/ Bruce Morrison Aitken | |
Bruce Morrison Aitken | ||
Chief Financial Officer |
cc: | Mark Baudler, Wilson Sonsini Goodrich & Rosati, P.C. |