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