Exhibit 15.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-276520, 333-269250 and 333-259849) and Form F-3 (No. 333- 260390) of Valens Semiconductor Ltd. of our report dated February 28, 2024 relating to the financial statements, which appears in this Form 20-F.
| /s/ Kesselman & Kesselman | ||
| Tel-Aviv, Israel | Kesselman & Kesselman | |
| February 28, 2024 | Certified Public Accountants (Isr.) | |
| A member firm of PricewaterhouseCoopers International Limited | ||
Kesselman & Kesselman, 146 Derech Menachem
Begin St. Tel-Aviv 6492103, Israel,
P.O Box 7187 Tel-Aviv 6107120, Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il
Kesselman & Kesselman is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity