Confidential Treatment Requested by Nextracker Inc.
Pursuant to 17 C.F.R. Section 200.83
SIDLEY AUSTIN LLP 555 CALIFORNIA STREET SAN FRANCISCO, CA 94104 +1 415 772 1200 +1 415 772 7400 FAX
AMERICA • ASIA PACIFIC • EUROPE |
September 19, 2023
Via EDGAR
Jay Ingram, Esquire
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Re: | Nextracker Inc. |
Draft Registration Statement on Form S-4
Submitted September 8, 2023
CIK No. 0001852131
Mr. Ingram:
On behalf of Nextracker Inc. (the “Registrant”), we hereby confirm that the series of transactions described in the Registrant’s draft Registration Statement on Form S-4 does not deviate from the series of transactions previously discussed with the staff of the Division of Corporation Finance (the “Staff”), including in the correspondence to the Staff on June 29, 2023.
Please do not hesitate to contact the me at (415) 772-1271 with any questions you may have regarding this letter.
Very truly yours, |
/s /Sharon R. Flanagan |
Sharon R. Flanagan |
cc: | Heather Childress, Flex Ltd. |
Léah Schlesinger, Nextracker Inc.
Samir A. Gandhi, Sidley Austin LLP
Daniel J. Belke, Sidley Austin LLP
Helen Theung, Sidley Austin LLP
Emily Roberts, Davis Polk & Wardwell LLP