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 | ||