0001193125-21-258076.txt : 20210929 0001193125-21-258076.hdr.sgml : 20210929 20210827062004 ACCESSION NUMBER: 0001193125-21-258076 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210827 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Valens Semiconductor Ltd. CENTRAL INDEX KEY: 0001863006 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8 HANAGAR ST. POB 7152 CITY: HOD HASHARON, 4501309 STATE: L3 ZIP: 00000 BUSINESS PHONE: 972-9-762-6900 MAIL ADDRESS: STREET 1: 8 HANAGAR ST. POB 7152 CITY: HOD HASHARON, 4501309 STATE: L3 ZIP: 00000 CORRESP 1 filename1.htm CORRESP

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 & Wardwell LLP 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