United States securities and exchange commission logo

                             June 3, 2021

       Roy Mann
       Co-Founder and Co-Chief Executive Officer
       monday.com Ltd.
       52 Menachem Begin Rd.
       Tel Aviv-Yafo 6713701, Israel

                                                        Re: monday.com Ltd.
                                                            Amendment No. 2 to
Registration Statement on Form F-1
                                                            Filed June 1, 2021
                                                            File No. 333-256182

       Dear Mr. Mann:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our May
5, 2021 letter.

       Amendment No. 2 to Form F-1 filed June 1, 2021

       Summary, page 1

   1.                                                   Please revise your
prospectus summary to disclose that your executive officers, directors
                                                        and principal
shareholders will continue to have significant control over the company after
                                                        this offering.
Highlight the beneficial ownership percentage of this group, as well as the
                                                        beneficial ownership
percentage of Insight Partners.
 Roy Mann
FirstName  LastNameRoy Mann
monday.com   Ltd.
June 3, 2021Namemonday.com Ltd.
June 3,
Page 2 2021 Page 2
FirstName LastName
Dilution, page 69

2.       Please disclose your historical net tangible book value (deficit) as
of March 31, 2021
         and how you considered redeemable convertible preferred shares as part
of that
         calculation. Please also revise to clarify how you calculated
historical net tangible book
         value (deficit) per ordinary share as of March 31, 2021.
Management's Discussion and Analysis of Financial Condition and Results of
Enterprise Customers, page 73

3.       You disclose here and elsewhere that your ARR from enterprise
customers grew by 297%
         from 2019 to 2020 and 261% in the three months ended March 31, 2021
compared to the
         same period in 2020. For all periods presented, please disclose the
actual amounts of
         ARR from all customers, ARR from enterprise customers, and ARR from
customers with
         more than 10 users.
Consolidated Financial Statements
Note 11: Shareholders' Equity, page F-25

4.       We note the anticipated price range for your offering as provided in
your correspondence
         dated May 24, 2021. Please provide us with a breakdown of the details
of all stock-based
         compensation awards granted during 2020 and through the current date,
including the fair
         value of the underlying stock used to value such awards. To the extent
there were any
         significant fluctuations in the fair values, please describe for us
the factors that contributed
         to such fluctuations, including any intervening events within the
company or changes in
         your valuation assumptions or methodology.
        You may contact Lisa Etheredge, Senior Staff Accountant, at (202)
551-3424 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
comments on the financial statements and related matters. Please contact
Alexandra Barone,
Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202)
551-3453 with any
other questions.


                                                                 Division of
Corporation Finance
                                                                 Office of
cc:      John Slater, Esq.