United States securities and exchange commission logo





                              March 14, 2022

       Bruce Aitken
       Chief Financial Officer
       Gogoro Inc.
       11F, Building C
       No. 225, Section 2, Chang   an E. Rd.
       SongShan District, Taipei City 105
       Taiwan

                                                        Re: Gogoro Inc.
                                                            Amendment No. 3 to
Registration Statement on Form F-4
                                                            Filed March 2, 2022
                                                            File No. 333-261181

       Dear Mr. Aitken:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form F-4 filed March 2,
2022

       Exhibits

   1.                                                   We note your response
to prior comment 1. Please include in Exhibit 8.1 counsel's
                                                        consent to the
reference to it's name on page 239.
   2.                                                   Please file as an
exhibit the consent of Maples and Calder to the references to it's name on
                                                        pages 56 and 81.
              You may contact SiSi Cheng at (202) 551-5004 or Kevin Stertzel at
(202) 551-3723 if
       you have questions regarding comments on the financial statements and
related matters. Please
       contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal Branch
Chief, at (202) 551-3397
 Bruce Aitken
Gogoro Inc.
March 14, 2022
Page 2

with any other questions.



                                 Sincerely,
FirstName LastNameBruce Aitken
                                 Division of Corporation Finance
Comapany NameGogoro Inc.
                                 Office of Manufacturing
March 14, 2022 Page 2
cc:       Mark Baudler
FirstName LastName