ION Acquisition Corp. 2 Ltd.
89 Medinat Hayehudim Street
Herzliya 5676672, Israel
November 8, 2021
VIA EDGAR
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission 100 F Street, N.E.
Washington, D.C. 20549
| Re: | ION Acquisition Corp. 2, Ltd. | |
| Amendment No. 3 to Registration Statement on Form S-4 | ||
| Filed November 5, 2021 | ||
| File No. 333-258472 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, ION Acquisition Corp. 2 Ltd. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended (the “Registration Statement”) be accelerated to, and that the Registration Statement be declared effective at 3:30 p.m., prevailing Eastern Time, on November 10, 2021, or as soon as practicable thereafter.
Please contact Jason Rocha (email: jason.rocha@whitecase.com or telephone: (713) 496-9732) or Colin Diamond (email: cdiamond@whitecase.com or telephone: (212) 819-8754) of White & Case LLP with any questions and please notify one or more of them when this request for acceleration has been granted.
[Signature Page Follows]
| Sincerely, | |||
| By: | /s/ Anthony Reich | ||
| cc: | Jason Rocha, White & Case LLP | Name: | Anthony Reich |
| Colin Diamond, White & Case LLP | Title: | Chief Financial Officer | |
