United States securities and exchange commission logo
October 4, 2021
Yossi Carmil
Chief Executive Officer
Cellebrite DI Ltd.
94 Shlomo Shmelzer Road
Petah Tikva 4970602, Israel
Re: Cellebrite DI Ltd.
Registration
Statement on Form F-1
Filed September 27,
2021
File No. 333-259826
Dear Mr. Carmil:
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 Matthew Crispino, Staff Attorney, at (202) 551-3456
or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Colin Diamond