# EDGAR Filing Document

**Accession Number:** 0001821769
**File Stem:** 0001104659-25-121730
**Filing Date:** 2025-12
**Character Count:** 2411
**Document Hash:** f3d40d8fe8a464ffefeb8bb5449ab67b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-121730.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001104659-25-121730

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251216

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Navitas Semiconductor Corp
- **CENTRAL INDEX KEY:** 0001821769
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 852560226
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**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

**Navitas Semiconductor Corporation<br> 3520 Challenger Street<br> Torrance, California 90503-1640**

December 16, 2025

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Eranga A. Dias

---

| | |
|:---|:---|
| **Re:** | **Navitas Semiconductor Corporation** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-291592** |
|  | **Request for Effectiveness** |

---

Dear Mr. Dias:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Navitas Semiconductor Corporation respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on December 18, 2025, or as soon thereafter as practicable.

Please call Kevin J. Roggow of Cozen O'Connor at (212) 908-1294 to provide notice of the effectiveness of the Registration Statement.

\* \* \*

[*Signature Page Follows]*

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Navitas Semiconductor Corporation | Navitas Semiconductor Corporation |
| By: | /s/ Matthew Sant |
| Name: | Matthew Sant |
| Title: | Senior Vice President, General Counsel |

---

cc: Kevin J. Roggow <br> *Cozen O'Connor*

[*Signature Page to Acceleration Request Letter*]