<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001863006</cik>
        <entityName>Valens Semiconductor Ltd.</entityName>
        <fileNumber>001-40842</fileNumber>
        <address>
            <street1>8 Hanagar St. POB 7152</street1>
            <city>Hod Hasharon</city>
            <stateOrCountryCode></stateOrCountryCode>
            <stateOrCountry></stateOrCountry>
            <zipCode></zipCode>
        </address>
        <telephoneNumber>+972 9 762 6900</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Warrants, each warrant to purchase one-half of one Ordinary Share</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(b)</ruleProvision>

    <signatureData>
        <signatureName>Anthony Sozzi</signatureName>
        <signatureTitle>Analyst, Market Watch</signatureTitle>
        <signatureDate>2026-08-11</signatureDate>
    </signatureData>
</notificationOfRemoval>