Taboola.com Ltd.
16 Madison Square West
7th Floor
New York, NY 10010
August 31, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Katherine Wray
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Re:
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Taboola.com Ltd.
Registration Statement on Form F-1
Registration No. 333-257879
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Dear Ms. Wray
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration
Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on September 2, 2021 or as soon thereafter as is practicable.
Please do not hesitate to contact Michael Kaplan of Davis Polk & Wardwell llp at (212) 450-4111, (212) 212 701-5111 (fax) or michael.kaplan@davispolk.com with any questions or comments with respect to this letter.
[Signature Page Follows]
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TABOOLA.COM LTD.
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By:
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/s/ Stephen Walker
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Name: Stephen Walker
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Title: Chief Financial Officer
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cc:
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Adam Singolda, Taboola.com Ltd.
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Michael Kaplan, Davis Polk & Wardwell LLP
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Lee Hochbaum, Davis Polk & Wardwell LLP
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Shachar Hadar, Meitar | Law Offices
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Assaf Naveh, Meitar | Law Offices
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Ran Camchy, Meitar | Law Offices
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