SEC Comment Letter for Navitas Semiconductor (NVTS) — Nov 30, 2021
Navitas Semiconductor Corp
Date: Nov. 30, 2021 · CIK: 0001821769 · Accession: 0000000000-21-014399
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File numbers found in text: 333-261323
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United States securities and exchange commission logo
November 30, 2021
Paul D. Delva
Sr. V.P., General Counsel and Secretary
Navitas Semiconductor Corp
2101 East El Segundo Boulevard, Suite 205
El Segundo, CA 90245
Re:Navitas Semiconductor Corp
Form S-1
Filed November 24, 2021
File No. 333-261323
Dear Mr. Delva:
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