September 20, 2024

Nathan Givoni
Chief Executive Officer
Gelteq Limited
Level 4
100 Albert Road
South Melbourne VIC, 3025
Australia

       Re: Gelteq Limited
           Amendment No. 1 to Registration Statement on Form F-1
           Filed September 12, 2024
           File No. 333-280804
Dear Nathan Givoni:

       We have reviewed your amended registration statement and have the
following comment.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our July 24, 2024 letter.

Amendment No. 1 to Form F-1 filed September 12, 2024
General

1.     Please provide us with supplemental copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       have presented or expect to present to potential investors in reliance
on Section 5(d) of the
       Securities Act, whether or not you retained, or intend to retain, copies
of those
       communications.
       Please contact Eric Atallah at 202-551-3663 or Kevin Vaughn at
202-551-3494 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Tamika Sheppard at 202-551-8346 or Laura Crotty at 202-551-7614 with
any other
questions.
 September 20, 2024
Page 2



                          Sincerely,

                          Division of Corporation Finance
                          Office of Life Sciences
cc:   Richard L. Anslow