# EDGAR Filing Document

**Accession Number:** 0001852131
**File Stem:** 0001193125-23-025207
**Filing Date:** 2023-2
**Character Count:** 2986
**Document Hash:** a5f07ac027bc344af612009fd0a7a99c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-025207.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001193125-23-025207

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230206

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nextracker Inc.
- **CENTRAL INDEX KEY:** 0001852131
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 6200 PASEO PADRE PARKWAY
- **CITY:** FREMONT
- **STATE:** CA
- **ZIP:** 94555
- **BUSINESS PHONE:** 510-270-2500

**MAIL ADDRESS:**
- **STREET 1:** 6200 PASEO PADRE PARKWAY
- **CITY:** FREMONT
- **STATE:** CA
- **ZIP:** 94555

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nextracker LLC
- **DATE OF NAME CHANGE:** 20220215

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nextracker Inc.
- **DATE OF NAME CHANGE:** 20210318

**NEXTRACKER INC.** 

6200 Paseo Padre Parkway

Fremont, California 94555

February 6, 2023

**<u>VIA EDGAR SUBMISSION</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

---

| | |
|:---|:---|
| Attention: | Alex King |
|  | Jay Ingram |
|  | Dale Welcome |
|  | Anne McConnell |
| Re: | Nextracker Inc. |
|  | Registration Statement on Form S-1 |
|  | File No. 333-269238 |
|  | **Acceleration Request** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Requested Date: February 8, 2023** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Requested Time: 2:00 P.M., Eastern Time** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nextracker Inc. (the "**<u>Company</u>**"), hereby requests that the effective date of the Company's Registration Statement on Form S-1, Registration Number 333-269238 (the "**<u>Registration Statement</u>**") be accelerated so that the Company's Registration Statement will become effective at 2:00 P.M., Eastern Time, on February 8, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Samir A. Gandhi of Sidley Austin LLP at (212) 839-5684.

------

---

| |
|:---|
| Very truly yours, |
| /s/ Léah Schlesinger |
| Léah Schlesinger<br> General Counsel |

---

cc: Daniel Shugar, Chief Executive Officer, Nextracker Inc.

David Bennett, Chief Financial Officer, Nextracker Inc.

Sharon R. Flanagan, Sidley Austin LLP

Samir Gandhi, Sidley Austin LLP

Helen Theung, Sidley Austin LLP

Robert G. Day, Wilson Sonsini Goodrich & Rosati

Melissa Rick, Wilson Sonsini Goodrich & Rosati