Navitas Semiconductor
Corporation
3520 Challenger Street
Torrance, California 90503-1640
December 16, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eranga A. Dias
| Re: | Navitas Semiconductor Corporation |
| Registration Statement on Form S-1 | |
| File No. 333-291592 | |
| Request for Effectiveness |
Dear Mr. Dias:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Navitas Semiconductor Corporation respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on December 18, 2025, or as soon thereafter as practicable.
Please call Kevin J. Roggow of Cozen O’Connor at (212) 908-1294 to provide notice of the effectiveness of the Registration Statement.
* * *
[Signature Page Follows]
| Very truly yours, | ||
| Navitas Semiconductor Corporation | ||
| By: | /s/ Matthew Sant | |
| Name: | Matthew Sant | |
| Title: | Senior Vice President, General Counsel | |
| cc: | Kevin J. Roggow |
| Cozen O’Connor |
[Signature Page to Acceleration Request Letter]
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