0001193125-21-239244.txt : 20210908 0001193125-21-239244.hdr.sgml : 20210908 20210806160603 ACCESSION NUMBER: 0001193125-21-239244 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ironSource Ltd CENTRAL INDEX KEY: 0001837430 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 121 MENACHEM BEGIN STREET STREET 2: AZRIELI SARONA TOWER CITY: TEL AVIV STATE: L3 ZIP: - BUSINESS PHONE: 972747990001 MAIL ADDRESS: STREET 1: 121 MENACHEM BEGIN STREET STREET 2: AZRIELI SARONA TOWER CITY: TEL AVIV STATE: L3 ZIP: - CORRESP 1 filename1.htm CORRESP

ironSource Ltd.

121 Menachem Begin Street

Tel Aviv 6701203, Israel

+972-747990001

August 6, 2021

VIA EDGAR AND E-MAIL

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

 

Attention:

Jeff Kauten

Jan Woo

Melissa Kindelan

Christine Dietz    

 

  Re:

ironSource Ltd.

Registration Statement on Form F-1 (File No. 333-258223)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (File No. 333-258223), as amended (the “Registration Statement”) of ironSource Ltd. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on August 10, 2021, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Joshua Kiernan at +44.20.7710.5820.

Thank you for your assistance in this matter.

[signature page follows]

Very truly yours,
ironSource Ltd.
By:  

/s/ Dalia Litay

  Name: Dalia Litay
  Title: General Counsel

 

cc:

(via email)

Tomer Bar Zeev, ironSource Ltd.

Assaf Ben Ami, ironSource Ltd.

Marc Jaffe, Latham & Watkins LLP

Ryan Maierson, Latham & Watkins LLP

Eyal Orgad, Latham & Watkins LLP

Michael J. Rosenberg, Latham & Watkins LLP