Valens Semiconductor Ltd. 8 Hanagar St. POB 7152 Hod Hasharon 4501309, Israel
October 25, 2021
|
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Mr. Gregory Herbers
| Re: | Valens Semiconductor Ltd. Registration Statement on Form F-1 Registration No. 333-260390 |
Dear Mr. Herbers
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9 a.m. Eastern Standard Time on October 27, 2021 or as soon thereafter as is practicable.
Please do not hesitate to contact Michael Kaplan of Davis Polk & Wardwell llp at (212) 450-4111, (212) 701-5111 (fax) or michael.kaplan@davispolk.com with any questions or comments with respect to this letter.
[Signature Page Follows]
| Sincerely, | ||||||
| VALENS SEMICONDUCTOR LTD. | ||||||
| By: | /s/ Dror Heldenberg | |||||
| Name: | Dror Heldenberg | |||||
| Title: | Chief Financial Officer | |||||
| cc: | Gideon Ben Zvi, Chief Executive Officer, Valens Semiconductor Ltd. |
| Dror Heldenberg, Chief Financial Officer, Valens Semiconductor Ltd. | |
| Michael Kaplan, Davis Polk & Wardwell LLP | |
| Brian Wolfe, Davis Polk & Wardwell LLP | |
| Assaf Naveh, Meitar | Law Offices | |
| Shachar Hadar, Meitar | Law Offices |
