ironSource (IS)

Filed: 16 May 21, 8:00pm

ironSource Ltd.

121 Menachem Begin Street

Tel Aviv 6701203, Israel


May 17, 2021


United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010



Jeff Kauten


Jan Woo


Melissa Kindelan


Christine Dietz    



ironSource Ltd.

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,
ironSource Ltd.

/s/ Dalia Litay

 Name: Dalia Litay
 Title: General Counsel



(via email)

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