United States securities and exchange commission logo November 10, 2020 Thurman J. Rodgers Chief Executive Officer Rodgers Silicon Valley Acquisition Corp 575 Eastview Way Woodside, CA 94062 Re: Rodgers Silicon Valley Acquisition Corp Draft Registration Statement on Form S-1 Submitted October 14, 2020 CIK No. 0001828318 Dear Mr. Rodgers: We have reviewed your draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to our comment and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form S-1 Submitted October 14, 2020 Financial Statements Note 8 - Subsequent Events, page F-13 1. We note that your auditors completed field work and issued their report on your financial statements on October 14, 2020. We further note that footnote 8 to your financial statements is incomplete as to the date your financial statements were available to be issued. Please clarify for us how your auditors were able to issue their report if it remains unknown when your financial statements will be available to be issued. Thurman J. Rodgers FirstName LastNameThurman J. Rodgers Rodgers Silicon Valley Acquisition Corp Comapany 10, November NameRodgers 2020 Silicon Valley Acquisition Corp November Page 2 10, 2020 Page 2 FirstName LastName You may contact Eric Mcphee at 202-551-3693 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please contact Maryse Mills-Apenteng at 202-551-3457 or James Lopez at 202-551-3536 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Giovanni Caruso