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                           April 27, 2021

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

                                                        Re: Gesher I
Acquisition Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted March 31,
2021
                                                            File No. 377-04557

       Dear Mr. Gardner:

              We have reviewed your 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.

       Draft Registration Statement on Form S-1 submitted March 31, 2021

       Prospectus Summary
       Securities purchased, or being purchased, by insiders in connection with
this offering, page 9

   1.                                                   You state on page 78
that a business combination will be approved only if a majority of
                                                        the outstanding shares
of common stock voted are voted in favor. Please disclose how
                                                        many public shares
would be needed to vote in favor of a business combination assuming
                                                        the minimum number of
shares representing a quorum are voted.
 Ezra Gardner
Gesher I Acquisition Corp.
April 27, 2021
Page 2
Management
Conflicts of Interest, page 70

2.     Please revise the table on page 71 to include the nature of each
entity's business and of the
       individual's relationship to it.
Principal Shareholders, page 73

3.     Please disclose the natural persons who exercise sole or shared voting
       and/or dispositive powers over the securities held by EarlyBirdCapital,
Inc.
        You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352
or Robert
Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Folake
Ayoola, Senior
Counsel, at 202-551-3673 or Jan Woo, Legal Branch Chief, at 202-551-3453 with
any other
questions.



                                                             Sincerely,
FirstName LastNameEzra Gardner
                                                             Division of
Corporation Finance
Comapany NameGesher I Acquisition Corp.
                                                             Office of
Technology
April 27, 2021 Page 2
cc:       Jeffrey Gallant
FirstName LastName