TABOOLA.COM LTD.
16 Madison Square West
7th Floor
New York, NY 10010
June 4, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-6010
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Attn:
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Jeff Kauten
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Larry Spirgel
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Lisa Etheredge
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Robert Littlepage
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Re:
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Taboola.com Ltd.
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Registration Statement on Form F-4
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File No. 333-255684
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Ladies and Gentlemen:
Taboola.com Ltd. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations
promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement to 12:00 P.M., Washington, D.C. time, on June 7, 2021 or as soon as practicable thereafter, unless the
Registrant notifies you otherwise prior to such time.
Thank you for your assistance in this matter.
[Signature Page follows]
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Very truly yours,
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TABOOLA.COM LTD.
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By:
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/s/ Stephen Walker
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Stephen Walker
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Chief Financial Officer
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cc: (via e-mail)
Adam Singolda, Taboola.com Ltd.
Marc D. Jaffe, Latham & Watkins LLP
Justin G. Hamill, Latham & Watkins LLP
Michael Kaplan, Davis Polk & Wardwell LLP
Lee Hochbaum, Davis Polk & Wardwell LLP
Shachar Hadar, Meitar | Law Offices
Assaf Naveh, Meitar | Law Offices
Ran Camchy, Meitar | Law Offices
Joel Rubinstein, White & Case LLP
Robert Chung, White & Case LLP
Kristen Rohr, White & Case LLP
Aaron M. Lampert, Goldfarb Seligman & Co.