Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of GigCapital3

GigCapital3 is filing this Current Report on Form 8-K to provide the audited financial statements of GigCapital3 which includes the balance sheet as of December 31, 2020, and the related statements of operations and comprehensive loss, stockholders' equity and cash flows for the period from February 3, 2020 (date of inception) through December 31, 2020, including the related notes prior to the closing of the Business Combination.

Attached hereto as Exhibit 23.1 is the consent of BPM LLP, the independent registered public accounting firm of GigCapital3, related to the above-referenced audited financial statements of GigCapital3 filed as Exhibit 99.1 to this Current Report on Form 8-K.





(d) Exhibits:




Exhibit     Description

23.1          Consent of Independent Registered Public Accounting Firm.

99.1          Audited financial statements of GigCapital3, Inc. as of and for the
            year ended December 31, 2020.

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