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United States securities and exchange commission logo
April 11, 2022
Lori Lipcaman
Chief Financial Officer
Vishay Intertechnology, Inc.
63 Lancaster Avenue
Malvern, Pennsylvania 19355-2143
Re: Vishay
Intertechnology, Inc.
Form 10-K for the
Year Ended December 31, 2021
Filed February 23,
2022
File No. 001-07416
Dear Ms. Lipcaman:
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