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United States securities and exchange commission logo





                      January 21, 2022

       Aviram Lahav
       Chief Financial Officer
       ICL Group Ltd.
       Millennium Tower
       23 Aranha Street
       P.O. Box 20245
       Tel Aviv 61202 Israel

                                                        Re: ICL Group Ltd.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2020
                                                            Filed March 2, 2021
                                                            File No. 001-13742

       Dear Mr. Lahav:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Life Sciences
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