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                       March 23, 2023

       Ezra Gardner
       Chief Executive Officer
       Gesher I Acquisition Corp.
       Hagag Tower
       North Tower, Floor 24
       Haarba 28, Tel Aviv, Israel

                                                        Re: Gesher I
Acquisition Corp.
                                                            Form 10-K for the
fiscal year ended September 30, 2022
                                                            Filed December 29,
2022
                                                            File No. 001-40897

       Dear Ezra Gardner:

               We issued a comment to you on the above captioned filing on
February 8, 2023. As of
       the date of this letter, this comment remains outstanding and
unresolved. We expect you to
       provide a complete, substantive response to this comment by April 5,
2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve a material outstanding comment
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filing, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Peter McPhun at 202-551-3581 or Robert Telewicz at
202-551-3438 with
       any questions.




                       Sincerely,


                       Division of Corporation Finance

                       Office of Real Estate & Construction