United States securities and exchange commission logo
June 16, 2023
Dr. Raluca Dinu
Chief Executive Officer
GigCapital5, Inc.
1731 Embarcadero Road., Suite 200
Palo Alto, California 94303
Re: GigCapital5, Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2022
Filed March 31,
2023
Filed No. 001-40839
Dear Dr. Raluca Dinu:
We have completed our review of your filing. We remind you that
the company and its
management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services