Innovid Corp.

30 Irving Place,

12th Floor

New York, NY 10003

April 29, 2022

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	Innovid Corp
	Registration Statement on Form S-1
	Filed April 15, 2022
	File No. 333-264324

To whom it may concern:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Innovid Corp. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-264324) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on May 3, 2022 or as soon as practicable thereafter.

*    *    *    *

The Company requests that we be notified of such effectiveness by a telephone call to Jason Licht of Latham & Watkins LLP at (202) 637-2258 or to Samuel D. Rettew of Latham & Watkins LLP at (737) 910-7342 and that such effectiveness also be confirmed in writing.

	Very truly yours,
	Innovid Corp.
/s/ Tanya Andreev-Kaspin
Name: Tanya Andreev-Kaspin
Title: Chief Financial Officer

cc:	Jason Licht, Latham & Watkins LLP
	Samuel D. Rettew, Latham & Watkins LLP