# EDGAR Filing Document

**Accession Number:** 0001821769
**File Stem:** 0000000000-23-001775
**Filing Date:** 2023-2
**Character Count:** 3343
**Document Hash:** 8932f62bb64b2b4a09c464a12e84c199
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001775.hdr.sgml**: 20230526

**ACCESSION NUMBER**: 0000000000-23-001775

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Navitas Semiconductor Corp
- **CENTRAL INDEX KEY:** 0001821769
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **IRS NUMBER:** 852560226
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 3520 CHALLENGER ST.
- **CITY:** TORRANCE
- **STATE:** CA
- **ZIP:** 90503
- **BUSINESS PHONE:** 844-654-2642

**MAIL ADDRESS:**
- **STREET 1:** 3520 CHALLENGER ST.
- **CITY:** TORRANCE
- **STATE:** CA
- **ZIP:** 90503

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Live Oak Acquisition Corp II
- **DATE OF NAME CHANGE:** 20200819
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628280-23-003446

## Text-Extract

```

United States securities and exchange commission logo

                          February 22, 2023

       Paul Delva
       Sr. V.P., General Counsel and Secretary
       Navitas Semiconductor Corp
       3520 Challenger Street
       Torrance, California 90503-1640

                                                        Re: Navitas
Semiconductor Corp
                                                            Registration
Statement on Form S-3
                                                            Filed February 14,
2023
                                                            File No. 333-269752

       Dear Paul Delva:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 22, 2023

Paul Delva
Sr. V.P., General Counsel and Secretary
Navitas Semiconductor Corp
3520 Challenger Street
Torrance, California 90503-1640

**Re: Navitas Semiconductor Corp**
**Registration Statement on Form S-3**
**Filed February 14, 2023**
**File No. 333-269752**

Dear Paul Delva:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Gregory Herbers at 202-551-8028 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing