Pagaya Technologies Ltd.
Azrieli Sarona Bldg, 54th Floor
121 Derech Menachem Begin
Tel Aviv 6701203, Israel
October 13, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Pagaya Technologies Ltd. | ||||
| Registration Statement on Form F-3 | |||||
| File No. 333-274862 | |||||
| Request for Acceleration of Effective Date | |||||
| Requested Date: | October 16, 2023 | ||||
| Requested Time: | 4:00 P.M. Eastern Time | ||||
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) to become effective on October 16, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John T. McKenna, Rupa Briggs and Natalie Y. Karam of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John T. McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Rupa Briggs at (212) 479-6525 or Natalie Y. Karam at (650) 843-5778.
| 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 | ||||
| cc: | John T. McKenna, Cooley LLP | ||||
| Rupa Briggs, Cooley LLP | |||||
| Natalie Y. Karam, Cooley LLP | |||||