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February 22, 2023
Paul Delva
Sr. V.P., General Counsel and Secretary
Navitas Semiconductor Corp
3520 Challenger Street
Torrance, California 90503-1640
Re: Navitas
Semiconductor Corp
Registration
Statement on Form S-3
Filed February 14,
2023
File No. 333-269752
Dear Paul 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 Gregory
Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing