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Valens Semiconductor Ltd. — Regulatory Filings 2021
Oct 25, 2021
33693_rns_2021-10-25_1a2a698d-9053-494b-a12b-8b49b3f1f154.zip
Regulatory Filings
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CORRESP 1 filename1.htm
Valens Semiconductor Ltd. 8 Hanagar St. POB 7152 Hod Hasharon 4501309, Israel October 25, 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. 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 [email protected] with any questions or comments with respect to this letter.
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| Sincerely, | ||
|---|---|---|
| VALENS SEMICONDUCTOR LTD. | ||
| By: | /s/ Dror Heldenberg | |
| Name: | Dror Heldenberg | |
| Title: | Chief Financial | |
| Officer |
| cc: |
|---|
| 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 |
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