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      Pagaya Technologies Ltd.

        Azrieli Sarona Bldg, 54th Floor

      121 Derech Menachem Begin

      Tel Aviv 6701203, Israel

      December 2, 2022

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    Office of Trade & Services

    100 F Street, NE

    Washington, D.C. 20549

            Attn:

            Tonya K. Aldave

            John Dana Brown

            Re:

            Pagaya Technologies Ltd.

            Registration Statement on Form F-1

            File No. 333-266228

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pagaya Technologies Ltd. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration
      Statement to 4:00 p.m., Eastern Time, on December 6, 2022, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Skadden, Arps, Slate, Meagher & Flom LLP, request by telephone that such Registration
      Statement be declared effective.

    Please contact Kathy Shao or Andrea Nicolás of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2012 or (212) 735-3416, respectively, as soon as the Registration Statement has been declared effective, or if
      you have any other questions or concerns regarding this matter.

            Very truly yours,

            Pagaya Technologies Ltd.

            By:

            /s/ Gal Krubiner

            Name:

            Gal Krubiner

            Title:

            Chief Executive Officer

            By:

            /s/ Michael Kurlander

            Name:

            Michael Kurlander

            Title:

            Chief Financial Officer

            cc:

              Richmond Glasgow, Pagaya Technologies Ltd.

            Andrea Nicolás, Skadden, Arps, Slate, Meagher & Flom LLP