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555 Eleventh Street, N.W., Suite 1000
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www.lw.com
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September 24, 2025
Via EDGAR Transmission
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Robert Littlepage
| Re: |
monday.com Ltd.
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| Form 20-F for the Year Ended December 31, 2024 |
| File No. 001-40461 |
Dear Mr. Littlepage:
On behalf of our client, monday.com Ltd. (the “Company”), this letter confirms my telephone conversation with you on September 24, 2025 regarding the Company’s
request for an extension of time to respond to the comment letter dated September 11, 2025 from the Staff of the Division of Corporation Finance, Office of Technology.
As discussed, the Company requires additional time to prepare its response and currently expects to respond on or about October 9, 2025.
Please contact me at (202) 637-2324 if you have any questions regarding this matter.
| Sincerely, | |
| /s/ Jonathan A. Drory | |
| Jonathan A. Drory | |
| of LATHAM & WATKINS LLP |
| cc: |
Lisa Etheredge, Securities and Exchange Commission
Eliran Glazer, monday.com Ltd.
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