<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
		<previousAccessionNumber>0001193125-19-301246</previousAccessionNumber>
	    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001071571</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>





    </filerInfo>
  </headerData>

  <formData>
    <coverPageHeader>
		<amendmentNo>4</amendmentNo>
	      <securitiesClassTitle>Common Stock, par value $0.0001 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001451809</issuerCik>        <issuerName>SITIME CORP</issuerName>        <issuerCusip>82982T106</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>SITIME CORPORATION</com:street1>
          <com:street2>5451 PATRICK HENRY DRIVE</com:street2>          <com:city>SANTA CLARA</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>95054</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>

	        <designateRulesPursuantThisScheduleFiled>
	           <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
						      </designateRulesPursuantThisScheduleFiled>

    </coverPageHeader>

	    <coverPageHeaderReportingPersonDetails>




    <reportingPersonName>MEGACHIPS CORP /FI </reportingPersonName>



		 <citizenshipOrOrganization>M0</citizenshipOrOrganization>

      <reportingPersonBeneficiallyOwnedNumberOfShares>
                <soleVotingPower>3820000.00</soleVotingPower>
                          <sharedVotingPower>0.00</sharedVotingPower>
                          <soleDispositivePower>3820000.00</soleDispositivePower>
                         <sharedDispositivePower>0.00</sharedDispositivePower>
             </reportingPersonBeneficiallyOwnedNumberOfShares>

              <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>3280000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>


     	    <classPercent>16.2</classPercent>









	        <typeOfReportingPerson>CO</typeOfReportingPerson>





	  <comments>Percentage ownership is based on 23,597,831 shares outstanding as of February 10, 2025, as reported by the Issuer in its Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 14, 2025.</comments>

    </coverPageHeaderReportingPersonDetails>

    <items>
      <item1>
        <issuerName>SITIME CORP</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>SITIME CORPORATION, 5451 PATRICK HENRY DRIVE, SANTA CLARA, CA, 95054.</issuerPrincipalExecutiveOfficeAddress>
      </item1>

      <item2>
        <filingPersonName>MegaChips Corporation</filingPersonName>        <principalBusinessOfficeOrResidenceAddress>1-1-1 Miyahara, Yodogawa-ku
Osaka 532-0003
Japan</principalBusinessOfficeOrResidenceAddress>        <citizenship>MegaChips Corporation is based in Japan and traded on the Tokyo Stock Exchange.</citizenship>      </item2>

        <item3>
		        <notApplicableFlag>Y</notApplicableFlag>

      </item3>



    <item4>
    <amountBeneficiallyOwned>3820000</amountBeneficiallyOwned>    <classPercent>16.2</classPercent>
      <numberOfSharesPersonHas>
        <solePowerOrDirectToVote>3820000</solePowerOrDirectToVote>
        <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
        <solePowerOrDirectToDispose>3820000</solePowerOrDirectToDispose>
        <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
      </numberOfSharesPersonHas>
    </item4>


        <item5>
	          <notApplicableFlag>Y</notApplicableFlag>


    </item5>


        <item6>
	  	  <notApplicableFlag>Y</notApplicableFlag>
		        </item6>


        <item7>
	  	  <notApplicableFlag>Y</notApplicableFlag>


    </item7>


          <item8>
                <notApplicableFlag>Y</notApplicableFlag>

              </item8>


            <item9>
                <notApplicableFlag>Y</notApplicableFlag>
                      </item9>


      <item10>
                    <notApplicableFlag>Y</notApplicableFlag>

      </item10>
    </items>


	    <signatureInformation>
      <reportingPersonName>MEGACHIPS CORP /FI </reportingPersonName>

      <signatureDetails>
        <signature>/s/ Tetsuo Hikawa</signature>
        <title>Tetsuo Hikawa/President and CEO</title>
        <date>04/21/2025</date>
      </signatureDetails>

    </signatureInformation>



  </formData>

    </edgarSubmission>
