Correspondence 0001193125-23-263101 from Nextracker Inc. (NXT) (CIK 0001852131) (NXT)
Nextracker Inc. (NXT) (CIK 0001852131)
Date: Oct. 25, 2023 · CIK: 0001852131 · Accession: 0001193125-23-263101
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File numbers found in text: 333-275164
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CORRESP 1 filename1.htm CORRESP NEXTRACKER INC. 6200 Paseo Padre Parkway Fremont, California 94555 October 25, 2023 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Jay Ingram Re: Nextracker Inc. Registration Statement on Form S-4 File No. 333-275164 Acceleration Request Requested Date: October 27, 2023 Requested Time: 4:20 P.M., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nextracker Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-4, Registration Number 333-275164 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:20 P.M., Eastern Time, on October 27, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Sam Gandhi of Sidley Austin LLP at (212) 839-5684. Very truly yours, /s/ Léah Schlesinger Léah Schlesinger General Counsel cc: Emily Roberts, Davis Polk & Wardwell LLP Sharon R. Flanagan, Sidley Austin LLP Samir A. Gandhi, Sidley Austin LLP Daniel J. Belke, Sidley Austin LLP Helen Theung, Sidley Austin LLP