United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

 

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pagaya Technologies Ltd. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on December 6, 2022, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Skadden, Arps, Slate, Meagher & Flom LLP, request by telephone that such Registration Statement be declared effective.

 

Please contact Kathy Shao or Andrea Nicolás of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2012 or (212) 735-3416, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

	Very truly yours,
	Pagaya Technologies Ltd.
	By:	/s/ Gal Krubiner
	Name:	Gal Krubiner
	Title:	Chief Executive Officer
	By:	/s/ Michael Kurlander
	Name:	Michael Kurlander
	Title:	Chief Financial Officer

 

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