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                    June 16, 2021

       Peter Kelly
       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
Year Ended December 31, 2020
                                                            Filed February 25,
2021
                                                            File No. 001-34841

       Dear Mr. Kelly:

              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