December 17, 2024

Yoav Zeif
Chief Executive Officer
STRATASYS LTD.
7665 Commerce Way
Eden Prairie, Minnesota 55344

       Re: STRATASYS LTD.
           Form 20-F for the fiscal year ended December 31, 2023
           Filed March 11, 2024
           Form 6-K
           Furnished on November 13, 2024
           File No. 001-35751
Dear Yoav Zeif:

       We have limited our review of your filings to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 20-F for the fiscal year ended December 31, 2023
Item 5. Operating and Financial Review and Prospects
Non-GAAP Financial Measures, page 83

1.     We note your adjustment for "Equity method related amortization,
divestments and
       impairments" during the twelve months ended December 31, 2023. Please
help us
       better understand the nature and amounts allocated to each component of
this
       adjustment. For instance, describe the nature of and amounts
attributable to the equity
       method related amortization portion of the adjustment.
Consolidated Financial Statements
Notes to the Consolidated Financial Statements
Note 2. Certain Transactions, page F-21

2.     Please tell us your consideration of providing summarized financial
information for
 December 17, 2024
Page 2

       your equity method investments. We refer you to ASC 323-10-50-3(c) and
Rule 4-
       08(g) of Regulation S-X. Provide us with your significance test
calculations for each
       period presented in accordance with Rule 1-02(w) of Regulation S-X.
Note 14. Entity-Wide Disclosure, page F-47

3.     We note your disclosure of revenues by geographical area, including
Americas
       (primarily the United States), EMEA and Asia-Pacific. Please explain to
us how your
       disclosure complies with ASC 280-10-50-41, which requires separate
disclosure of
       revenues attributable to an individual foreign country, to the extent
material.
Form 6-K furnished on November 13, 2024, page 1

4.     We note that you present Adjusted EBITDA in your earnings releases.
Please tell us
       your consideration of providing reconciliations to the most directly
comparable
       GAAP financial measure. We refer you to Item 10(e)(1)(B) of Regulation
S-K.
5.     We note that you present the 2004 financial outlook guidance for
Adjusted EBITDA,
       Non-GAAP gross margins and Non-GAAP operating margins without providing
       reconciliations to the most directly comparable GAAP financial measures
or
       a statement that providing such reconciliations requires unreasonable
efforts. Please
       explain how you considered the guidance in Question 102.10 of the
Compliance and
       Disclosure Interpretations on Non-GAAP Financial Measures.
        In closing, 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 Morgan Youngwood at 202-551-3479 or Stephen Krikorian at
202-
551-3488 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology