TABOOLA.COM LTD.

16 Madison Square West

7th Floor

New York, NY 10010

June 4, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549-6010

Attn:	Jeff Kauten
	Larry Spirgel
	Lisa Etheredge
	Robert Littlepage
Re:	Taboola.com Ltd.
	Registration Statement on Form F-4
	File No. 333-255684

Ladies and Gentlemen:

Taboola.com Ltd. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement to 12:00 P.M., Washington, D.C. time, on June 7, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.

Thank you for your assistance in this matter.

[Signature Page follows]

Very truly yours,
TABOOLA.COM LTD.
By:	/s/ Stephen Walker
	Stephen Walker
	Chief Financial Officer

cc: (via e-mail)

Adam Singolda, Taboola.com Ltd.

Marc D. Jaffe, Latham & Watkins LLP

Justin G. Hamill, Latham & Watkins LLP

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

Joel Rubinstein, White & Case LLP

Robert Chung, White & Case LLP

Kristen Rohr, White & Case LLP

Aaron M. Lampert, Goldfarb Seligman & Co.