United States securities and exchange commission logo

                          October 11, 2023

       Gal Krubiner
       Chief Executive Officer
       Pagaya Technologies Ltd.
       90 Park Ave
       New York, NY 10016

                                                        Re: Pagaya Technologies
Statement on Form F-3
                                                            Filed October 4,
                                                            File No. 333-274862

       Dear Gal Krubiner:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Aisha
Adegbuyi at 202-551-8754 with any questions.


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              John McKenna, Esq.