United States securities and exchange commission logo
November 12, 2021
Mitchell L. Gaynor
Chief Administration and Legal Officer
Marvell Technology, Inc.
1000 N. West Street, Suite 1200
Wilmington, Delaware 19801
Re: Marvell Technology,
Inc.
Form S-4
Filed November 5,
2021
File No. 333-260832
Dear Mr. Gaynor:
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 Erin
Donahue at 202-551-6001 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing