<SEC-DOCUMENT>0001178913-22-003597.txt : 20221108
<SEC-HEADER>0001178913-22-003597.hdr.sgml : 20221108
<ACCEPTANCE-DATETIME>20221006115607
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-22-003597
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221006

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Innoviz Technologies Ltd.
		CENTRAL INDEX KEY:			0001835654
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5 URI ARIAV STREET, BLDG. C, NITZBA 300
		CITY:			ROSH HAAIN
		STATE:			L3
		ZIP:			4809202
		BUSINESS PHONE:		972 (54) 7260767

	MAIL ADDRESS:	
		STREET 1:		5 URI ARIAV STREET, BLDG. C, NITZBA 300
		CITY:			ROSH HAAIN
		STATE:			L3
		ZIP:			4809202
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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      <div style="line-height: 1.25;">October 6, 2022</div>
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      <div style="line-height: 1.25; font-weight: bold;"><u>Via EDGAR Transmission</u></div>
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      <div style="line-height: 1.25;">United States Securities and Exchange Commission</div>
      <div style="line-height: 1.25;">Division of Corporation Finance</div>
      <div style="line-height: 1.25;">Office of Manufacturing</div>
      <div style="line-height: 1.25;">100 F Street, N.E.</div>
      <div style="line-height: 1.25;">Washington, D.C. 20549</div>
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      <div style="line-height: 1.25;">Attention:&#160; Gregory Herbers</div>
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                <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Re:</div>
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                <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Innoviz Technologies Ltd.</div>
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              <td style="width: 5%; vertical-align: top;">&#160;</td>
              <td style="width: 95%; vertical-align: top;">
                <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration Statement on Form F-3</div>
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                <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Filed September 29, 2022</div>
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                <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration No. 333-267646</div>
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      <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective
        date of the above-referenced Registration Statement so that it will become effective on October 11, 2022 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Innoviz Technologies Ltd. (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;) or its counsel may request via telephone call to the staff.&#160; Please contact Ryan J. Maierson of Latham &amp; Watkins LLP, counsel to the Company, at (713) 546-7420, or in his
        absence, Ryan J. Lynch at (713) 546-7404, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.</div>
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              <div style="line-height: 1.25;">Sincerely yours,</div>
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            <td style="width: 20%; vertical-align: top;">&#160;</td>
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              <div style="line-height: 1.25; font-weight: bold;">Innoviz Technologies Ltd.</div>
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            <td style="width: 20%; vertical-align: top;">&#160;</td>
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              <div style="line-height: 1.25;">By:</div>
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              <div style="line-height: 1.25;">&#160;/s/ Eldar Cegla</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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              <div style="line-height: 1.25;">Eldar Cegla</div>
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              <div style="line-height: 1.25;">Chief Financial Officer</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">cc:</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Ryan J. Maierson</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Ryan J. Lynch</div>
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