<SEC-DOCUMENT>0001140361-22-020004.txt : 20220623
<SEC-HEADER>0001140361-22-020004.hdr.sgml : 20220623
<ACCEPTANCE-DATETIME>20220519210345
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-020004
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pagaya Technologies Ltd.
		CENTRAL INDEX KEY:			0001883085
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		AZRIELI SARONA BLDG, 54TH FLOOR
		STREET 2:		DERECH MENACHEM BEGIN 121
		CITY:			TEL-AVIV
		STATE:			L3
		ZIP:			000000
		BUSINESS PHONE:		(646) 710-7714

	MAIL ADDRESS:	
		STREET 1:		AZRIELI SARONA BLDG, 54TH FLOOR
		STREET 2:		DERECH MENACHEM BEGIN 121
		CITY:			TEL-AVIV
		STATE:			L3
		ZIP:			000000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center; font-weight: bold;">PAGAYA TECHNOLOGIES LTD.</div>
    <div style="text-align: center;">Azrieli Sarona Bldg, 54th Floor</div>
    <div style="text-align: center;">121 Derech Menachem Begin</div>
    <div style="text-align: center;">Tel-Aviv 6701203, Israel</div>
    <div style="text-align: center;">+972 (3) 715 0920</div>
    <div><br>
    </div>
    <div>May 19, 2022</div>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z778164bbe9264dd9b267f437299fb4c8" border="0" cellpadding="0" cellspacing="0">

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            <div>Attn:</div>
          </td>
          <td style="width: 95%; vertical-align: top;">
            <div>Sharon Blume</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div>Jacob Luxenburg</div>
          </td>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div>Sandra Hunter Berkheimer</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div>David Lin</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">&#160;</td>
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            <div>RE:</div>
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          <td style="width: 95%; vertical-align: top;">
            <div>Pagaya Technologies Ltd. (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;)</div>
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            <div>Registration Statement on Form F-4</div>
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            <div>File No. 333-264168</div>
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    <div>Ladies and Gentlemen:</div>
    <div><br>
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    <div style="text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company&#8217;s Registration Statement on Form F-4 (File No. 333-264168) be accelerated
      by the Securities and Exchange Commission to 5:00 p.m. New York time on May 20, 2022, or as soon as practicable thereafter.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">We request that we be notified of such effectiveness by a telephone call to Andrea Nicol&#225;s of Skadden, Arps, Slate, Meagher &amp; Flom LLP at (212) 735-3416 and that such effectiveness also be confirmed in writing.</div>
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            <div>Very truly yours,</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div>Pagaya Technologies Ltd.</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div>By:</div>
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          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid black;">
            <div>/s/ Gal Krubiner</div>
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            <div>Name:</div>
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          <td style="width: 40%; vertical-align: top;">
            <div>Gal Krubiner</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div>Title:</div>
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            <div>Chief Executive Officer</div>
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            <div>cc:</div>
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          <td style="width: 95%; vertical-align: top;">
            <div>Richmond Glasgow</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-style: italic;">Pagaya Technologies Ltd.</div>
          </td>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">&#160;</td>
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          <td style="width: 5%; vertical-align: top;">
            <div>cc:</div>
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          <td style="width: 95%; vertical-align: top;">
            <div>Andrea Nicol&#225;s</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-style: italic;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</div>
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          <td style="width: 95%; vertical-align: top;">&#160;</td>
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            <div>cc:</div>
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          <td style="width: 95%; vertical-align: top;">
            <div>Jeffrey A. Brill</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-style: italic;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</div>
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          <td style="width: 95%; vertical-align: top;">&#160;</td>
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          <td style="width: 5%; vertical-align: top;">
            <div>cc:</div>
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          <td style="width: 95%; vertical-align: top;">
            <div>Maxim O. Mayer-Cesiano</div>
          </td>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-style: italic;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</div>
          </td>
        </tr>

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