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                             June 9, 2021

       Eido Gal
       Chief Executive Officer
       Riskified Ltd.
       220 5th Avenue, 2nd Floor
       New York, NY 10001

                                                        Re: Riskified Ltd.
                                                            Amendment No. 1 to
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted May 26,
2021
                                                            CIK No. 0001851112

       Dear Mr. Gal:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form F-1 submitted
May 26, 2021

       Prospectus Summary, page 8

   1.                                                   We note your amended
disclosure in response to comment 1. We note your
                                                        statement "[w]e drive
higher sales and reduce fraud and other operating costs for our
                                                        merchants and strive to
provide superior consumer experiences." With respect to this
                                                        statement, please
disclose what you are using as a baseline comparison for higher sales,
                                                        reduced fraud, and
other operating costs. We also note your statement "[w]ithout
                                                        Riskified, merchants
attempt to solve these problems on their own using a variety of
                                                        legacy or in-house
solutions and manual processes." Please tell us whether you believe
                                                        that you have any
direct competitors or whether you believe that you are the only
 Eido Gal
Riskified Ltd.
June 9, 2021
Page 2
       ecommerce risk management platform currently available to merchants.
Strong expertise serving the enterprise market, page 16

2.     We note your amended disclosure in response to comment 4. Please explain
the
       significance of focusing on enterprise merchants generating over $75
million in online
       sales per year, with a view to helping investors understand your
business. In this light, we
       note the three reasons that you provide regarding your ability to
support enterprise
       merchants, but there does not seem to be a clear correlation between
your three reasons
       and the $75 million threshold.
3. Revenue Recognition
Disaggregation of Revenue, page F-22

3.     We note your response to comment 15. Please disclose that you primarily
generate
       revenues from the chargeback guarantee product and that revenues from
other products
       are not material.
       You may contact Keira Nakada at (202) 551-3659 or Doug Jones at (202)
551-3309 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at (202) 551-7127 or Jacqueline Kaufman at (202) 551-3797
with any other
questions.



                                                             Sincerely,
FirstName LastNameEido Gal
                                                             Division of
Corporation Finance
Comapany NameRiskified Ltd.
                                                             Office of Trade &
Services
June 9, 2021 Page 2
cc:       Marc D. Jaffe
FirstName LastName