United States securities and exchange commission logo September 15, 2023 Daniel Shugar Chief Executive Officer Nextracker Inc. 6200 Paseo Padre Parkway Fremont, CA 94555 Re: Nextracker Inc. Draft Registration Statement on Form S-4 Submitted September 8, 2023 CIK No. 0001852131 Dear Daniel Shugar: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Patrick Fullem at (202) 551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Sharon Flanagan