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SEC Company Response from Navitas Semiconductor (NVTS) — Dec 16, 2025

Navitas Semiconductor Corp
Date: Dec. 16, 2025 · CIK: 0001821769 · Accession: 0001104659-25-121730

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File numbers found in text: 333-291592

Date
December 16, 2025
Author
Navitas Semiconductor Corporation
Form
CORRESP
Company
Navitas Semiconductor Corp

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Eranga A. Dias Re: Navitas Semiconductor Corporation Registration Statement on Form S-1 File No. 333-291592 Request for Effectiveness

Dear Mr. Dias:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Navitas Semiconductor Corporation respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on December 18, 2025, or as soon thereafter as practicable.

Please call Kevin J. Roggow of Cozen O'Connor at (212) 908-1294 to provide notice of the effectiveness of the Registration Statement.

* * *

[ Signature Page Follows]

Very truly yours,
Navitas Semiconductor Corporation

Show Raw Text
CORRESP
 1
 filename1.htm

 Navitas Semiconductor
Corporation
3520 Challenger Street
Torrance, California 90503-1640

 December 16, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Eranga A. Dias

 Re:
 Navitas Semiconductor Corporation

 Registration Statement on Form S-1

 File No. 333-291592

 Request for Effectiveness

 Dear Mr. Dias:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Navitas Semiconductor Corporation respectfully
requests that the effective date of the above-referenced Registration Statement on Form S-1 (the "Registration Statement")
be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on December 18, 2025, or as soon thereafter as
practicable.

 Please
call Kevin J. Roggow of Cozen O'Connor at (212) 908-1294 to provide notice of the effectiveness of the Registration Statement.

 * * *

 [ Signature Page Follows]

 Very truly yours,

 Navitas Semiconductor Corporation

 By:
 /s/ Matthew Sant

 Name:
 Matthew Sant

 Title:
 Senior Vice President, General Counsel

 cc:
 Kevin J. Roggow

 Cozen O'Connor

 [ Signature Page to
Acceleration Request Letter ]

 2