{"url_path":"/sec/vln-wt/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 ☐","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1863006/0001213900-26-055471-index.html","accession_number":"0001213900-26-055471","cik":"0001863006","ticker":"VLN","issuer_name":"Valens Semiconductor Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1863006/0001213900-26-055471-index.html","primary_entity_key":"0001863006","primary_entity_name":"Valens Semiconductor Ltd."},"word_count":258,"has_tables":true,"body_markdown":"Item 18 ☐\n\n \n\nIf this is an annual report, indicate by check mark whether the registrant\nis a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐\nNo ☒\n\n \n\n \n\n \n\n \n\n \n\n** **\n\n**EXPLANATORY NOTE**\n\n \n\nThis Amendment No. 1 to Form 20-F (this “Amendment”) amends\nthe annual report on Form 20-F of Valens Semiconductor Ltd. for the year ended December 31, 2025, which was filed with the U.S. Securities\nand Exchange Commission on February 25, 2026 (the “Original Report”). This Amendment is being filed solely to revise the consent\nof Kesselman & Kesselman, a member firm of PricewaterhouseCoopers International Limited (“PwC”) included in Exhibit 15.1\nof the Original Report. The consent included in the Original Report omitted reference to our Registration Statement on Form F-3 (No. 333-260390).\nA new consent of PwC is being filed as an exhibit hereto.\n\n \n\nAs required by Rule 12b-15 under the Exchange Act, as amended, new\ncertifications by our principal executive officer and principal financial officer are being filed as Exhibits 12.1, 12.2, 13.1 and 13.2\nto this Amendment.\n\n \n\nThis Amendment does not reflect events occurring after the filing of\nthe Original Report and does not modify or update the disclosure therein in any way except as described above or herein. No other changes\nhave been made to the Original Report. The filing of this Amendment should not be understood to mean that any statements contained in\nthe Original Report, as amended by this Amendment, are true or complete as of any date subsequent to the original filing date of the Original\nReport."}