United States securities and exchange commission logo July 29, 2021 Scott Galit Chief Executive Officer Payoneer Global Inc. 150 W 30th St NNew York, New York, 10001 Re: Payoneer Global Inc. Registration Statement on Form S-1 Filed July 20, 2021 File No. 333-258027 Dear Mr. Galit: 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 Jennifer L pez at (202) 551-3792 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services