United States securities and exchange commission logo

                              July 22, 2021

       Eido Gal
       Chief Executive Officer
       Riskified Ltd.
       220 5th Avenue, 2nd Floor
       New York, NY 10001

                                                        Re: Riskified Ltd.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed July 19, 2021
                                                            File No. 333-257603

       Dear Mr. Gal:

             We have reviewed your amended registration statement and have the
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form F-1 Filed July 19,

       Recent Developments, page 18

   1.                                                   Please revise to
include an analysis of expected cost of revenue for the period ended June
                                                        30, 2021, as compared
to the period ended June 30, 2020, including any trend information
                                                        that would be relevant
to an investor. Please discuss whether the trends evidenced in
                                                        the preliminary
financial results are consistent with the trends discussed in the
                                                        Management's Discussion
and Analysis of Financial Condition and Results of Operations.
                                                        Please also revise to
provide context for the ranges for each of operating loss and net loss.
                                                        Please note that when a
range is presented rather than a specific number, the range should
                                                        be sufficiently narrow
to be meaningful, and you should explain why you are not able to
                                                        disclose an exact
 Eido Gal
FirstName  LastNameEido Gal
Riskified Ltd.
July       NameRiskified Ltd.
     22, 2021
July 22,
Page  2 2021 Page 2
FirstName LastName
Risk Factors
"The dual class structure of our ordinary shares has the effect of...", page 62

2.       Please disclose the percentage of outstanding shares that Class B
shareholders must keep
         to continue to control the outcome of matters submitted to
shareholders for approval.
         Please also disclose that any future issuances of Class B shares may
be dilutive to Class A
Principal and Selling Shareholders, page 172

3.       Please disclose all natural persons that control Fidelity Management &
         Company LLC (footnote 5) and General Atlantic RK B.V. (footnote 6).
      Please contact Cara Wirth at (202) 551-7127 or Jacqueline Kaufman at
(202) 551-
3797 with any questions.


                                                              Division of
Corporation Finance
                                                              Office of Trade &
cc:      Marc D. Jaffe