Valens Semiconductor Ltd. 8 Hanagar St. POB 7152 Hod Hasharon 4501309, Israel
August 27, 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
Reference is made to our letter, filed as correspondence via EDGAR on August 24, 2021, in which we requested the acceleration of the effective date of the above-referenced registration statement for Thursday, August 26, 2021, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such registration statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
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
