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SEC Company Response from Navitas Semiconductor (NVTS) — Dec 2, 2021

Navitas Semiconductor Corp
Date: Dec. 2, 2021 · CIK: 0001821769 · Accession: 0001193125-21-346802

AI Filing Summary & Sentiment

File numbers found in text: 333-261323

Date
December 2, 2021
Author
/s/ Gene Sheridan
Form
CORRESP
Company
Navitas Semiconductor Corp

Letter

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

Show Raw Text
CORRESP
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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