Exhibit 15.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-259849) of Valens Semiconductor Ltd. of our report dated March 2, 2022 relating to the financial statements, which appears in this Form 20-F.
| Tel-Aviv, Israel | /s/ Kesselman & Kesselman | |
| March 2, 2022 | Certified Public Accountants (lsr.) | |
| A member firm of PricewaterhouseCoopers International Limited |
Kesselman & Kesselman, 146 Derech Menachem Begin, Tel-Aviv 6492103, Israel,
P.O. Box 7187 Tel-Aviv 6107120, Telephone: +972-3-7954555, Fax: +972-3-7954556, www.pwc.com/il