NEXTRACKER INC.
6200 Paseo Padre Parkway
Fremont, California 94555
February 6, 2023
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Alex King | |
| Jay Ingram | ||
| Dale Welcome | ||
| Anne McConnell | ||
| Re: | Nextracker Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-269238 | ||
| Acceleration Request | ||
Requested Date: February 8, 2023 | ||
Requested Time: 2:00 P.M., Eastern Time | ||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nextracker Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-269238 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 2:00 P.M., Eastern Time, on February 8, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.
We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Samir A. Gandhi of Sidley Austin LLP at (212) 839-5684.
| Very truly yours, |
| /s/ Léah Schlesinger |
Léah Schlesinger General Counsel |
| cc: | Daniel Shugar, Chief Executive Officer, Nextracker Inc. |
David Bennett, Chief Financial Officer, Nextracker Inc.
Sharon R. Flanagan, Sidley Austin LLP
Samir Gandhi, Sidley Austin LLP
Helen Theung, Sidley Austin LLP
Robert G. Day, Wilson Sonsini Goodrich & Rosati
Melissa Rick, Wilson Sonsini Goodrich & Rosati
