UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~WASHINGTON~~Washington, DCD.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of ~~Earliest~~earliest ~~Event~~event ~~Reported~~reported): ~~December 6~~August 18, ~~2021~~2022

SVF INVESTMENT CORP.

(Exact name of registrant as specified in its charter)

Cayman Islands	001-39862	98-1561624
(State or other jurisdictionof incorporation)	(CommissionFile Number)	(I.R.S. EmployerIdentification No.)
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification Number)

1 Circle Star WaySan Carlos, CA		94070
1 Circle Star Way San Carlos, California	94070
(Address of principal executive offices)	(Zip Code)	~~(Zip Code)~~

Registrant’s telephone number, including area code: (650) 562 - 8100

~~Registrant’s telephone number, including area code~~N/A

~~GAZELLE~~(Former ~~OPPORTUNITIES~~name Ior ~~(CAYMAN)~~former ~~CORP~~address, if changed since last report.)

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	TradingSymbol(s)	Name of each exchangeon which registered
Title of Each Class	Trading Symbol	Name of Each Exchange on Which Registered
Units, each consisting of one Class A Ordinary Share, $0.0001 par value, andone-fifthof one redeemable warrant	SVFAU	Nasdaq Capital Market
Units, each consisting of one Class AOrdinary Share, $0.0001 par value, andone-fifth of one redeemable warrant	SVFAU	Nasdaq Capital Market
Class A Ordinary Shares included as part of the units	SVFA	Nasdaq Capital Market
Class A Ordinary Shares included aspart of the units	SVFA	Nasdaq Capital Market
Redeemable warrants included as part of the units, each whole warrant exercisable for one Class A Ordinary Share at an exercise price of $11.50	SVFAW	Nasdaq Capital Market
Redeemable warrants included as partof the units, each whole warrantexercisable for one Class A OrdinaryShare at an exercise price of $11.50	SVFAW	Nasdaq Capital Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 45.02. ~~Non-Reliance~~Departure onof ~~Previously~~Directors ~~Issued~~or ~~Financial~~Certain ~~Statements~~Officers; orElection aof ~~Related~~Directors; ~~Audit~~Appointment ~~Report~~of orCertain ~~Completed~~Officers; ~~Interim~~Compensatory ~~Review~~Arrangements of Certain Officers.

~~Following~~On ~~the~~August 18, ~~filing~~2022, ofRajeev ~~the~~Misra ~~quarterly~~voluntarily ~~report~~resigned ~~for~~as ~~the~~Chief ~~period~~Executive ~~ended September 30~~Officer, ~~2021,~~Chairman ~~filed~~and ~~with~~member of the ~~SEC~~Board onof ~~November 9,~~Directors ~~2021,~~(the “Board”) of SVF Investment Corp. (the “Company”), ~~having performed further assessment, concluded that,~~ effective ~~with~~immediately. ~~its~~The ~~financial~~resignation ~~statements~~of ~~for quarterly period ended September~~Mr. ~~30,~~Misra ~~2021,~~was itnot ~~should~~due ~~restate its prior filed financial statements~~ to ~~classify~~any ~~all~~disagreements ~~Class A ordinary shares subject to possible redemption in temporary equity. In accordance~~ with ~~guidance on redeemable equity instruments in ASC 480-10-S99, redemption provisions not solely within~~ the ~~control of the~~ Company ~~require~~on ~~ordinary~~any ~~shares~~matter ~~subject~~relating to ~~redemption to be classified outside of permanent equity. Previously,~~ the Company’s ~~had~~operations, ~~revised~~policies ~~its~~or ~~financial statements to classify all Class A ordinary shares subject to possible redemption in temporary equity~~practices. In addition, ~~effective~~on ~~with its financial statements for quarterly period ended September~~August 3018, ~~2021~~2022, the ~~Company~~Board ~~determined~~decreased ~~it should restate~~ its ~~earnings~~size ~~per~~from ~~share~~five ~~calculation~~ to ~~allocate~~four ~~income~~directors ~~and loss shared pro rata between the two classes of shares. The Company previously revised the earnings per share calculation included~~ in ~~the~~response unaudited condensed statements of operations for the three and nine months ended September 30, 2021. Further, effective with its financial statements for quarterly period ended September 30, 2021, the Company determined it should restate the recognition of the Working Capital Loan to ~~recognize~~ the ~~exchange~~resignation ~~feature within the working capital loan, which allows the lender to require delivery~~ of ~~Private Placement Warrants, with changes in fair value each period reported in earnings, beginning at the initial funding date of the working capital loan~~Mr. ~~Previously, the Company had revised its March 31, 2021 Quarterly Report to recognize the Working Capital Loan at fair value~~ Misra.

~~Therefore~~Also, on ~~December 6~~August 18, ~~2021~~2022, the ~~Company’s~~Board ~~management~~appointed ~~and~~Navneet ~~the~~Govil ~~audit~~to ~~committee~~serve ofas ~~the~~Chief ~~Company’s~~Executive ~~board~~Officer of ~~directors (~~the ~~“Audit Committee”) concluded that the~~ Company’s. ~~previously issued (i)~~Mr. ~~audited~~Govil ~~balance~~has ~~sheet~~served as ofa ~~January~~member ~~12,2021~~of (the ~~“Post~~Board ~~IPO Balance Sheet”)~~ and the ~~audit~~Chief ~~report~~Financial Officer of ~~Marcum LLP included in~~ the ~~Current~~Company ~~Report~~since ~~on Form 8-K containing~~ the ~~Post~~Company’s ~~IPO~~initial ~~Balance~~public ~~Sheet,~~offering ~~filed with the SEC~~ on January 19 7, 2021. ~~(ii)~~There ~~unaudited~~are ~~interim~~no ~~financial~~arrangements ~~statements~~or ~~included~~understandings inbetween ~~the~~Mr. Govil ~~Company’s~~and ~~Quarterly~~any ~~Report~~other onpersons ~~Form~~pursuant ~~10-Q~~to ~~for~~which ~~the~~Mr. Govil ~~quarterly~~was ~~period~~appointed ~~ended~~as ~~March 31,~~Chief ~~2021,~~Executive ~~filed~~Officer ~~with~~of the ~~SEC~~Company. ~~on May~~Mr. ~~24,~~Govil ~~2021;~~previously ~~(iii)~~executed ~~unaudited interim financial statements included in~~ the Company’s ~~Quarterly~~standard ~~Report~~form onof ~~Form~~indemnity ~~10-Q~~agreement for ~~the~~directors ~~quarterly~~and ~~period~~officers ~~ended~~and ~~June 30,~~a ~~2021,~~joinder ~~filed~~to ~~with~~ the ~~SEC~~letter onagreement, ~~August~~dated January 167, 2021;, by and ~~(iv) unaudited~~among ~~interim financial statements included in~~ the Company~~’s Quarterly Report on Form 10-Q for the quarterly period ended September 30~~, ~~2021,~~SVF ~~filed~~Sponsor ~~with~~LLC ~~the SEC on November 9, 2021~~ (~~collectively,~~ the “~~Affected Periods~~Sponsor”), should be restated to (a) classify all Class A ordinary shares subject to possible redemption in temporary equity, (b) to, where applicable, restate its earnings per share calculation to allocate income and ~~loss~~each ~~shared pro rata between the two classes~~ of ~~shares and (c) to, where applicable, recognize~~ the ~~Working~~Company’s ~~Capital~~officers ~~Loan at fair value~~ and ~~should no longer be relied upon~~directors. AsIn ~~such~~addition, ~~the Company will restate its financial statements for the Affected Periods~~Mr. ~~The Post IPO Balance Sheet and the unaudited condensed financial statements for the periods ended March~~ ~~31,~~Govil ~~2021,~~controls ~~June 30, 2021 and September 30, 2021 will be amended in~~ the ~~Company’s Quarterly Report on Form 10-Q/A for the quarterly periods ended March 31~~Sponsor, ~~2021,~~which ~~June~~is ~~30,~~party ~~2021~~to ~~and September 30, 2021 (collectively,~~ the ~~“Forms~~following ~~10-Q/A”).~~agreements: Considering such restatement, such financial statements, as well as the relevant portions of any communication which describes or are based on such financial statements, should no longer be relied upon.

~~The~~• ~~restatement~~Private ~~does~~Placement ~~not~~Warrants ~~have~~Purchase anAgreement, ~~impact~~dated onJanuary ~~the~~7, ~~Company’s~~2021, ~~cash~~between ~~position and cash held in~~ the ~~trust~~Company ~~account~~and ~~established in connection with~~ the ~~IPO (the “Trust Account”).~~Sponsor;

~~The~~• ~~Company’s~~Registration ~~management~~and ~~has~~Shareholder ~~concluded~~Rights ~~that~~Agreement, adated ~~material~~January ~~weakness~~7, ~~exists~~2021, inby ~~the Company’s internal control over financial reporting~~ and ~~that~~among the Company’s ~~disclosure controls~~ and ~~procedures were not effective during~~ the ~~Affected~~Sponsor; ~~Periods. The Company’s remediation plan with respect to such material weakness will be described in more detail in Item 4 of Part 1 to the Forms 10-Q/A.~~and

~~The~~• ~~Audit~~Administrative ~~Committee~~Services ~~and~~Agreement, ~~the~~dated ~~Company’s~~January ~~management~~7, ~~have~~2021, ~~discussed~~between the ~~matters~~Company ~~disclosed~~and ~~in this Current Report on Form 8-K pursuant to this Item 4.02 with Marcum LLP,~~ the ~~Company’s independent registered public accounting firm~~Sponsor.

~~Forward~~A description of each of the foregoing agreements can be found in the Company’s Current Report on Form 8-~~Looking~~K, ~~Statements~~filed on January 13, 2021.

~~This~~SIGNATURE Current Report on Form 8-K includes “forward-looking statements” within the meaning of the safe harbor provisions of the United States Private Securities Litigation Reform Act of 1995. Certain of these forward-looking statements can be identified by the use of words such as “believes,” “expects,” “intends,” “plans,” “estimates,” “assumes,” “may,” “should,” “will,” “seeks,” or other similar expressions. Such statements may include, but are not limited to, statements regarding the impact of the Company’s restatement of certain historical financial statements, the Company’s cash position and cash held in the Trust Account and any proposed remediation measures with respect to identified material weaknesses. These statements are based on current expectations on the date of this Current Report on Form 8-K and involve a number of risks and uncertainties that may cause actual results to differ significantly. The Company does not assume any obligation to update or revise any such forward-looking statements, whether as the result of new developments or otherwise. Readers are cautioned not to put undue reliance on forward-looking statements.

2Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

~~SIGNATURES~~SVF INVESTMENT CORP. By: /s/ Navneet Govil Name: Navneet Govil Title: Chief Executive Officer and Chief Financial Officer

~~Pursuant~~Date: ~~to the requirements of the Securities Exchange Act of 1934~~August 22, ~~the~~2022 ~~registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.~~

Date: December 6, 2021

SVF INVESTMENT CORP. By: /s/ Navneet Govil Name: Navneet Govil Title: Chief Financial Officer

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