Innovid Corp.
30 Irving Place,
12th Floor
New York, NY 10003
April 29, 2022
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
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| Re: | Innovid Corp |
| Registration Statement on Form S-1 |
| Filed April 15, 2022 |
| File No. 333-264324 |
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Innovid Corp. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-264324) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on May 3, 2022 or as soon as practicable thereafter.
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The Company requests that we be notified of such effectiveness by a telephone call to Jason Licht of Latham & Watkins LLP at (202) 637-2258 or to Samuel D. Rettew of Latham & Watkins LLP at (737) 910-7342 and that such effectiveness also be confirmed in writing.
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| Very truly yours, |
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| Innovid Corp. |
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| /s/ Tanya Andreev-Kaspin |
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| Name: Tanya Andreev-Kaspin |
| Title: Chief Financial Officer |
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| cc: | Jason Licht, Latham & Watkins LLP |
| Samuel D. Rettew, Latham & Watkins LLP |
