United States securities and exchange commission logo December 21, 2022 Brian C. White Chief Financial Officer Ambarella, Inc. 3101 Jay Street Santa Clara, California 95054 Re: Ambarella, Inc. Form 10-K for the Fiscal Year Ended January 31, 2022 Filed April 1, 2022 File No. 001-35667 Dear Brian C. White: 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