TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 12, 2021 Mitchell L. Gaynor Chief Administration and Legal Officer Marvell Technology, Inc. 1000 N. West Street, Suite 1200 Wilmington, Delaware 19801 Re: Marvell Technology, Inc. Form S-4 Filed November 5, 2021 File No. 333-260832 Dear Mr. Gaynor: This is to advise you that we have not reviewed and will not review your registration statement. 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 Erin Donahue at 202-551-6001 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing