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                     November 21, 2023

       William J. Betz
       Chief Financial Officer
       NXP Semiconductors N.V.
       60 High Tech Campus
       Eindhoven, Netherlands 5656 AG

                                                        Re: NXP Semiconductors 
N.V.
                                                            Form 10-K for the 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-34841

       Dear William J. Betz:

              We have completed our review of your filing. 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.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Manufacturing