<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002082855</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>Boim Amir</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary Shares</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>9938</noOfUnitsSold>
      <aggregateMarketValue>31304.70</aggregateMarketValue>
      <noOfUnitsOutstanding>103050266</noOfUnitsOutstanding>
      <approxSaleDate>05/28/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares </securitiesClassTitle>
      <acquiredDate>05/28/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Shares acquired upon exercise of employee stock options</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Valens Semiconductor Ltd</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>9938</amountOfSecuritiesAcquired>
      <paymentDate>05/28/2026</paymentDate>
      <natureOfPayment>Shares acquired upon exercise of employee stock options</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>The securities are being sold pursuant to a Rule 10b51 trading plan adopted on 08-11-2025</remarks>
    <noticeSignature>
      <noticeDate>05/28/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>08/11/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>Amir Boim By: /s/ Yohanan Azriel Title: Authorized Signatory, Oppenheimer Israel  (pursuant to delegation)</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
