<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/formc" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>C-AR</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001872421</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <period>12-31-2021</period>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <issuerInfo>
        <nameOfIssuer>GACW Incorporated</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>AZ</jurisdictionOrganization>
          <dateIncorporation>11-26-2019</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>3110 West Ray Road, Suite 201</com:street1>
          <com:city>Chandler</com:city>
          <com:stateOrCountry>AZ</com:stateOrCountry>
          <com:zipCode>85226</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://globalaircylinderwheels.com/</issuerWebsite>
      </issuerInfo>
      <isCoIssuer>N</isCoIssuer>
    </issuerInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>4</currentEmployees>
      <totalAssetMostRecentFiscalYear>1366056.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>471527.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>50883.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>37310.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>0.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>0.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>2752943.00</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>330155.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>113063.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>1446182.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>0.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>0.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>0.00</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>0.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>0.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>0.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>-1761654.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>-2057331.00</netIncomePriorFiscalYear>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Zoltan Kemeny</issuer>
        <issuerSignature>Zoltan Kemeny</issuerSignature>
        <issuerTitle>CEO</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Zoltan Kemeny</personSignature>
          <personTitle>CEO</personTitle>
          <signatureDate>08-02-2023</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Harmen van Kamp</personSignature>
          <personTitle>Senior VP of Global Sales and Director</personTitle>
          <signatureDate>08-02-2023</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
