0001104659-21-100185.txt : 20210903 0001104659-21-100185.hdr.sgml : 20210903 20210804173019 ACCESSION NUMBER: 0001104659-21-100185 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210804 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Payoneer Global Inc. CENTRAL INDEX KEY: 0001845815 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 861778671 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2929 ARCH STREET, SUITE 1703 CITY: PHILADELPHIA STATE: PA ZIP: 19104 BUSINESS PHONE: 215-701-9555 MAIL ADDRESS: STREET 1: 2929 ARCH STREET, SUITE 1703 CITY: PHILADELPHIA STATE: PA ZIP: 19104 FORMER COMPANY: FORMER CONFORMED NAME: New Starship Parent, Inc. DATE OF NAME CHANGE: 20210211 CORRESP 1 filename1.htm

August 4, 2021

Via EDGAR

Securities and Exchange Commission,

Division of Corporation Finance,

100 F. Street, N.E.,

Washington, D.C. 20549.

Re:

Acceleration Request for Payoneer Global Inc.

Registration Statement on Form S-1 (File No. 333-258027)

Dear Ms. Bagley:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Payoneer Global Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-258027 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Daylight Time, on Friday, August 6, 2021, or as soon as practicable thereafter.

Please contact Byron Rooney of Davis Polk & Wardwell LLP via telephone at (212) 450-4658 or via e-mail at byron.rooney@davispolk.com with any questions and please notify him when this request for acceleration has been granted.

* * *

	Very truly yours,

	/s/ Scott Galit
	Name: Scott Galit
	Title: Chief Executive Officer

cc:	Byron Rooney

(Davis Polk & Wardwell LLP)