SEC Company Response from Navitas Semiconductor (NVTS) — Dec 2, 2021
Navitas Semiconductor Corp
Date: Dec. 2, 2021 · CIK: 0001821769 · Accession: 0001193125-21-346802
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File numbers found in text: 333-261323
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CORRESP 1 filename1.htm CORRESP Navitas Semiconductor Corporation 22 Fitzwilliam Square South D02 FH68, Dublin, Ireland (844) 654-2642 December 2, 2021 Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, NE Washington, DC 20549 Attention: Erin Donahue Re: Navitas Semiconductor Corporation Registration Statement on Form S-1 File No. 333-261323 Acceleration Request Requested Date: December 6, 2021 Requested Time: 4:00 p.m., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Navitas Semiconductor Corporation (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on Monday, December 6, 2021, or as soon thereafter as practicable. Please call Andrew Ledbetter of DLA Piper LLP (US), counsel to the Registrant, at (206) 839-4845, to confirm the effectiveness of the Registration Statement, or with any comments or questions regarding this matter. Sincerely, /s/ Gene Sheridan Gene Sheridan Chief Executive Officer cc: Navitas Semiconductor Corporation Todd Glickman, Interim Chief Financial Officer Paul Delva, Sr. V.P, General Counsel & Secretary DLA Piper LLP (US) Andrew Ledbetter