121 Menachem Begin Street
Tel Aviv 6701203, Israel
May 17, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Registration Statement on Form F-4 (File No. 333-254790)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we hereby request acceleration of the effective date of the Registration Statement on Form F-4 (File No. 333-254790), as amended (the “Registration Statement”) of ironSource Ltd. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 19, 2021, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Joshua Kiernan at +44.20.7710.5820.
Thank you for your assistance in this matter.
[signature page follows]
|Very truly yours,|
/s/ Dalia Litay
|Name: Dalia Litay|
|Title: General Counsel|
Tomer Bar Zeev, ironSource Ltd.
Assaf Ben Ami, ironSource Ltd.
Dalia Litay, ironSource Ltd.
Joshua Kiernan, Latham & Watkins LLP
Marc Jaffe, Latham & Watkins LLP
Ryan Maierson, Latham & Watkins LLP
Eyal Orgad, Latham & Watkins LLP
Michael J. Rosenberg, Latham & Watkins LLP