October 6, 2022
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gregory Herbers
Re: | Innoviz Technologies Ltd. |
Registration Statement on Form F-3 | |
Filed September 29, 2022 | |
Registration No. 333-267646 |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on October 11, 2022 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Innoviz Technologies Ltd. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Ryan J. Maierson of Latham & Watkins LLP, counsel to the Company, at (713) 546-7420, or in his absence, Ryan J. Lynch at (713) 546-7404, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
[Signature Page Follows]
Sincerely yours, | |||
Innoviz Technologies Ltd. | |||
By: | /s/ Eldar Cegla | ||
Eldar Cegla | |||
Chief Financial Officer |
cc: | Ryan J. Maierson |
Ryan J. Lynch |