SVF Investment Corp.
1 Circle Star Way
San Carlos
California 94070, United States
(415) 539-3099
January 6, 2021
VIA EDGAR
Office of Transportation and Leisure
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ronald E. Alper
| Re: | SVF Investment Corp. |
Registration Statement on Form S-1
File No. 333-251541
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SVF Investment Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on January 7, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Christian O. Nagler, of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4660, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
/s/ Navneet Govil |
| Name: Navneet Govil |
| Title: Director and Chief Financial Officer |
