Valens Semiconductor Ltd.
8 Hanagar St. POB 7152
Hod Hasharon 4501309, Israel
August 24, 2021
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Mr. Sergio Chinos
Mr. Thomas Jones |
| Re: | Valens Semiconductor Ltd. |
Registration Statement on Form F-4
Registration No. 333-257176
Dear Mr. Chinos and Mr. Jones
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 5:00 p.m. Eastern Standard Time on August 26, 2021 or as soon thereafter as is practicable..
Please do not hesitate to contact Michael Kaplan of Davis Polk & WardwellLLP at (212) 450-4111, (212) 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.
Brian Wolfe, Davis Polk & Wardwell LLP
Daniel Espinoza, Goodwin Procter LLP
Jocelyn M. Arel, Goodwin Procter LLP
