EX-23.2 3 ea171494ex23-2_valenssemi.htm CONSENT OF KESSELMAN & KESSELMAN, A MEMBER OF PRICEWATERHOUSECOOPERS INTERNATIONAL LIMITED, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM, RELATING TO THE FINANCIAL STATEMENTS OF THE REGISTRANT

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Valens Semiconductor Ltd. of our report dated March 2, 2022, relating to the financial statements, which appears in Valens Semiconductor Ltd.’s Annual Report on Form 20-F for the year ended December 31, 2021.

Tel Aviv, Israel	/s/ Kesselman & Kesselman
January 17, 2023	Certified Public Accountants (Isr.)
	A member firm of PricewaterhouseCoopers International Limited

Kesselman & Kesselman, Derech Menachem Begin 146 Street, Tel Aviv-Yafo 6492103, Israel,

P.O Box 7187 Tel-Aviv 6107120 Telephone: +972 -3- 7954555, Fax:+972 -3-7954556, www.pwc.com/il