indie Semiconductor, Inc. (INDI) – Company response

1, 3, 4 and 5). With respect to Comment No. 6, the Company retained its current presentation with respect to the disclosure of non-GAAP gross profit and non-GAAP gross margin. In the September Response Letter the Company explained that it intended to revise its disclosure of non-GAAP gross profit and non-GAAP gross margin that was the subject of the Staff’s comment and would instead present the information as a Key Performance Metric. In light of the ongoing government shutdown and uncertainties about the Staff’s position following our discussion with the Staff on September 23, 2025, the…