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                             July 20, 2021

       Larry Wu
       Chairman and Chief Executive Officer
       GigaCloud Technology Inc
       8F, House 9, Creative Industry Park
       No. 328 Xinghu Street, Industry Park
       Suzhou, Jiangsu Province, People   s Republic of China

                                                        Re: GigaCloud
Technology Inc
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted July 2,
2021
                                                            CIK No. 0001857816

       Dear Mr. Wu:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form F-1 Submitted
July 2, 2021

       Prospectus Summary
       Corporate History and Structure, page 7

   1.                                                   We partially re-issue
comment 2. In this regard, we note that your response and revised
                                                        disclosures provide
that you will continue your corporate restructuring to obtain direct
                                                        ownership in all of
your VIEs. If known, please disclose the expected timing as to when
                                                        you will continue your
corporate restructuring and obtain direct ownership in all of your
                                                        VIEs.
 Larry Wu
FirstName
GigaCloud LastNameLarry
           Technology Inc Wu
Comapany
July       NameGigaCloud Technology Inc
     20, 2021
July 20,
Page  2 2021 Page 2
FirstName LastName
Risk Factors
Risks Related to Our Corporate Structure, page 42

2.       Please clarify in a separately captioned risk factor that you are not
required by current
         Chinese law, or any other laws or jurisdictions, to operate your
business through
         a VIE structure because direct foreign ownership of a company
operating in your industry
         and conducting your business activities, as disclosed on page 85, is
not subject to
         restrictions on foreign investment. Please highlight that by
voluntarily adopting your
         current structure, shareholders may be subject to greater uncertainty
as to the legality of
         their share ownership, if true.
Risks Related to the ADSs and this Offering
Your rights to pursue claims against the depositary..., page 67

3.       We note your revised disclosures in response to comment 8, and that
the exclusive forum
         provision in your deposit agreement applies to actions arising under
the Securities Act.
         We re-issue our comment in part. Please revise the risk factor to
state that there is
         uncertainty as to whether a court would enforce such provision.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Key Components of Results of Operations
Revenues
Product Revenue - Off-platform Ecommerce, page 100

4.       We note the disclosures you provided in response to comment 11. Please
describe the
         expenses you incur from third-party websites and how the amount of the
fees are
         determined. In addition, explain to us the basis for recording (i)
expenses associated with
         product sales to B against revenue and (ii) expenses associated with
product sales to C as
         selling and marketing rather than cost of revenue.
Cost of Revenues, page 101

5.       In regard to cost of services, please explain to us what the costs
associated with the
         operation of the GigaCloud Marketplace represent. In regard to cost of
product sales,
         explain to us why no costs associated with your platform are included
when you sell
         these products through your platform.
Selling and Marketing Expenses, page 102

6.       Please explain to us what platform service fee represents.
 Larry Wu
FirstName
GigaCloud LastNameLarry
           Technology Inc Wu
Comapany
July       NameGigaCloud Technology Inc
     20, 2021
July 20,
Page  3 2021 Page 3
FirstName LastName
Liquidity and Capital Resources
Cash Flows and Working Capital
Operating Activities, page 111

7.       It is not clear how you changed your discussion in response to comment
13. Please revise
         your discussions to highlight the significant factors that contributed
to the differences in
         how cash was generated/used between comparative periods presented. For
example,
         discuss and analyze the change in net cash used of $6.5 million for
the three months ended
         March 31, 2021, to cash provided of $2.1 million for the three months
ended March 31,
         2020, and the change of $32.1 million in cash provided between the
annual periods 2020
         and 2019. Additionally, if not apparent from your analysis, concisely
discuss why
         operating cash was used for the three months ended March 31, 2021.
Refer to the
         guidance noted in the previous comment for assistance in preparing
your disclosure.
Regulations
Regulatory Overview of the PRC
Regulations Relating to Foreign Investment, page 135

8.       We note your response to comment 18, and that none of your business
operated by your
         PRC subsidiaries is subject to PRC regulations that restrict or
prohibit foreign ownership
         in China. Please revise your disclosure in this section to clarify as
much.
Notes to the Consolidated Financial Statements
2. Summary of Significant Accounting Policies, page F-14

9.       Please explain to us and disclose in the notes to the financial
statements your accounting
         for the remorse protection program disclosed on page 98.
(m) Revenue recognition, page F-18

10.      You disclose on page 122 your commission is typically set at 5% with
step downs based
         on monthly sales volume. This appears to be variable consideration.
Please provide
         disclosure about this pursuant to ASC 606-10-50-12.b and 50-20.a, b
and c.
General

11.      In light of recent events that indicate greater oversight by the
Cyberspace Administration
         of China in terms of data security, particularly for companies seeking
to list on a foreign
         exchange, please revise your disclosure to explain how this oversight
impacts your
         business and your offering and to what extent you believe that you are
compliant with the
         regulations or policies that have been issued by the CAC to date.
 Larry Wu
FirstName
GigaCloud LastNameLarry
           Technology Inc Wu
Comapany
July       NameGigaCloud Technology Inc
     20, 2021
July 20,
Page  4 2021 Page 4
FirstName LastName
       You may contact Keira Nakada at 202-551-3659 or Doug Jones at
202-551-3309 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Nicholas Lamparski at 202-551-4695 or Jennifer L  pez at 202-551-3792
with any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
cc:      Benjamin Su