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  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001899771</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001863006</issuerCik>
      <issuerName>Valens Semiconductor Ltd.</issuerName>
      <secFileNumber>001-40842</secFileNumber>
      <issuerAddress>
        <com:street1>8 HANAGAR ST. POB 7152</com:street1>
        <com:city>HOD HASHARON, 4501309</com:city>
        <com:stateOrCountry>L3</com:stateOrCountry>
        <com:zipCode>00000</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>972-9-762-6900</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Kishon Eyal</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Former Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Oppenheimer &amp; Co. Inc.</name>
        <address>
          <com:street1>85 broad st.</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10004</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>338090</noOfUnitsSold>
      <aggregateMarketValue>527420.40</aggregateMarketValue>
      <noOfUnitsOutstanding>106342415</noOfUnitsOutstanding>
      <approxSaleDate>01/09/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>11/30/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Distribution in Kind</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Genesis Partners III</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>333096</amountOfSecuritiesAcquired>
      <paymentDate>11/30/2023</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>11/30/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Distribution in Kind	</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>VALENS S.P.V.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4994</amountOfSecuritiesAcquired>
      <paymentDate>11/30/2023</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>01/09/2026</noticeDate>
      <signature>Eyal Kishon</signature>
    </noticeSignature>
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