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ACCESSION NUMBER:		0001193125-21-255178
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210824

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Valens Semiconductor Ltd.
		CENTRAL INDEX KEY:			0001863006
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8 HANAGAR ST. POB 7152
		CITY:			HOD HASHARON, 4501309
		STATE:			L3
		ZIP:			00000
		BUSINESS PHONE:		972-9-762-6900

	MAIL ADDRESS:	
		STREET 1:		8 HANAGAR ST. POB 7152
		CITY:			HOD HASHARON, 4501309
		STATE:			L3
		ZIP:			00000
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