
| Re: | Taboola.com Ltd. | 
| Withdrawal of Registration Statement on Form S-3  | |
| File No. 333-277432  | 
| Very truly yours, | |
| /s/ Stephen Walker | |
| Stephen Walker | |
| Chief Financial Officer | 
| cc: | Blythe Holden, Taboola.com Ltd. | 
| Robert Zuccaro, Taboola.com Ltd. | |
|  John Ferrantino, Taboola.com Ltd. | |
| Michael Kaplan, Davis Polk & Wardwell LLP |