TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 4, 2021 Yossi Carmil Chief Executive Officer Cellebrite DI Ltd. 94 Shlomo Shmelzer Road Petah Tikva 4970602, Israel Re: Cellebrite DI Ltd. Registration Statement on Form F-1 Filed September 27, 2021 File No. 333-259826 Dear Mr. Carmil: This is to advise you that we have not reviewed and will not review your registration statement. 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 Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Colin Diamond