September 16, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nayax Ltd. Registration Statement on Form 20-F Registration No. 001-41491 |
Attention: Dave Edgar and Christine Dietz
Dear Mr. Edgar and Ms. Dietz:
Pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder, Nayax Ltd. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form 20-F, Registration No. 001-41491 (the “Registration Statement”) to 4:00 p.m., Eastern Time, on September 20, 2022, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Davis Polk & Wardwell LLP, request by telephone that such Registration Statement be declared effective.
Please contact Michael Kaplan at (212) 450-4111 or John H. Runne at (212) 450-3278, of Davis Polk & Wardwell LLP, special counsel to the Company, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, | |
| Nayax Ltd. | |
| By: | /s/ Michael Galai |
| Name: Michael Galai | |
| Title: Chief Legal Officer | |