<SEC-DOCUMENT>0001213900-23-002926-index.html : 20230117
<SEC-HEADER>0001213900-23-002926.hdr.sgml : 20230117
<ACCEPTANCE-DATETIME>20230117120529
ACCESSION NUMBER:		0001213900-23-002926
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20230117
DATE AS OF CHANGE:		20230117
EFFECTIVENESS DATE:		20230117

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269250
		FILM NUMBER:		23530848

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ea171494-s8_valenssemi.htm
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>
Document 1 - file: ea171494-s8_valenssemi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ea171494ex5-1_valenssemi.htm
<DESCRIPTION>OPINION OF MEITAR | LAW OFFICES
<TEXT>
Document 2 - file: ea171494ex5-1_valenssemi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ea171494ex23-2_valenssemi.htm
<DESCRIPTION>CONSENT OF KESSELMAN & KESSELMAN, A MEMBER OF PRICEWATERHOUSECOOPERS INTERNATIONAL LIMITED, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM, RELATING TO THE FINANCIAL STATEMENTS OF THE REGISTRANT
<TEXT>
Document 3 - file: ea171494ex23-2_valenssemi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ea171494ex-fee_valenssemi.htm
<DESCRIPTION>FILING FEE CALCULATION
<TEXT>
Document 4 - file: ea171494ex-fee_valenssemi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>ex5-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: ex5-1_001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>ex23-2_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: ex23-2_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>