I feel the Makoto matchup is misunderstood by many players. It’s no secret this is one of the few instances in 3s where a 100% combo is actually viable. Regardless I feel like Gouki has enough of his own threats to make this matchup pretty much even. As a Gouki player, you have tons of options to evade karakusa, and just in general have great mobility in this match, as well as equal damage dealing ability. Don’t get me wrong, Makoto is still tough, but you have the tools to win this match consistently! Fuck this bitch!! Mid Range Game Makoto’s options in this situation are limited. It’s not a great payoff, but c.lk beats almost all of Makotos options to get in. Because of this, Makoto players will be looking for you to whiff moves so they can dash in and grab, or possibly punish with hayate. EX hayate is a good move to throw out to get a knockdown on a shoto carelessly spamming c.mp to build meter, and if its blocked its still safe, so even be attentive and careful when building meter. Also be aware that a blocked c.hk can be punished at ANY range with hp hayate. Generally speaking in this situation you can play reactive to get your knockdown. On Makotos Wakeup The scary things here are wakeup parry, and wakeup super. Otherwise Makotos wakeup options aren’t very scary. Canceling meaty attacks to demon flip can make wake up parry into karakusa less scary. Remember that if Makoto is using SA2, karakusa becomes much more dangerous when Makoto is cornered. Gouki also has some great ways to punish a wakeup SA2. Makoto can be hit as shes jumping up to the wall during her SA2, so jump rh tatsu, or just regular jump rh reset to sa1 both are powerful punishes. Here’s a lesson in what predictability gets you against Makoto. Don’t keep attacking low on Makotos wakeup like me!
On Goukis Wakeup Srk, tatsumaki, demon flip…you’ve got no shortage of options here, but its important to know what kind of payoff Makoto can get from reading each of your options. Naturally the greatest concern here is getting caught by karakusa. To beat karakusa, I like backdash, or jump back. Neither option works that well if youre cornered, but mid screen Makoto has to use specific counters to each of these options, and those options don’t really beat anything else. In fact, if the Makoto player is greedy and tries to beat your jump back with tsurugi instead of just j.fp/j.rh, you can usually knock her out with your own move because of tsurugis rather slow startup. Any Makoto player worth his salt probably has a wide variety of block strings to attack you on wakeup. Resist the temptation to tatsumaki in the middle of these. I think the best thing you can do is wait for your opportunity to get some breathing room via jump back, demon flip out, etc. If I’m going to use a random tatsumaki, I generally prefer Mk tatsu vs Makoto since you can easily connect fp srk afterward so much more damage than rh tatsumaki. That and it requires very string timing on the part of the Makoto player to get a big damage punish against a blocked tatsu, even the Mk version. Be aware that a poorly placed srk or rh tatsumaki can get you hit by fukiage, which will probably put you close to getting stunned. I would also discourage teleports as they can easily be punished with ex hayate. Random mk tatsu!
Against Makoto, or any character that can deal a lot of damage from a grab, its important to remember that on wakeup/resets you have (correct me if I’m wrong) invincibility to throws for your first 5 frames. | 
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