United States securities and exchange commission logo May 1, 2023 Michael Kurlander Chief Financial Officer Pagaya Technologies Ltd. Azrieli Sarona Bldg, 54th Floor 121 Derech Menachem Begin Tel-Aviv 6701203, Israel Re: Pagaya Technologies Ltd. Registration Statement on Form F-1 Filed April 20, 2023 File No. 333-271343 Dear Michael Kurlander: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance