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Taboola.com Ltd. Regulatory Filings 2021

Sep 1, 2021

32240_rns_2021-08-31_90838969-bdd9-46cf-b78d-d2240c49506b.zip

Regulatory Filings

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CORRESP 1 filename1.htm Licensed to: Broadridge Financial Solutions, Inc. Document created using EDGARfilings PROfile 7.5.1.0 Copyright 1995 - 2021 Broadridge

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

Re: Taboola.com Ltd. Registration Statement on Form F-1 Registration No. 333-257879

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 [email protected] with any questions or comments with respect to this letter.

[ Signature Page Follows ]

Sincerely,
TABOOLA.COM LTD.
By: /s/ Stephen Walker
Name: Stephen Walker
Title: Chief Financial Officer
cc:
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