United States securities and exchange commission logo

                             April 22, 2021

       Amir Schlachet
       Chief Executive Officer
       Global-E Online Ltd.
       25 Basel Street
       Petah Tikva 4951038, Israel

                                                        Re: Global-E Online
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed April 13,
                                                            File No. 333-253999

       Dear Mr. Schlachet:

             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.

       Form F-1/A filed April 13, 2021

       Recent Developments, page 6

   1.                                                   We note your estimates
for gross merchandise value for the period ended March 31,
                                                        2021. In order to
provide proper context for this estimate, please provide balancing
                                                        disclosure of your
estimates for your revenues and net income/net loss for the same period
                                                        (and a comparison to
your actual results for the period ended March 31, 2020).
       Notes to Consolidated Financial Statements
       15. Subsequent Events, page F-36

   2.                                                   Please revise your
footnote to disclose how you will account for the warrants issued to
                                                        Shopify. This
disclosure should include the fair value of the warrants and the expected
                                                        amortization period.
The disclosure should comply with paragraph ASC 855-10-50-2 and
 Amir Schlachet
Global-E Online Ltd.
April 22, 2021
Page 2
      50-3. Tell us what consideration you gave to disclosing the percentage
based fee in this
      footnote and in other disclosures throughout this filing. In addition,
please confirm that
      Shopify is not deemed a customer under ASC 606-10.
       You may contact Ryan Rohn, Senior Staff Accountant, at (202) 551-3739 or
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
comments on the financial statements and related matters. Please contact
Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Larry Spirgel, Office Chief, at (202)
551-3815 with any
other questions.

FirstName LastNameAmir Schlachet
                                                            Division of
Corporation Finance
Comapany NameGlobal-E Online Ltd.
                                                            Office of
April 22, 2021 Page 2
cc:       Josh Kiernan
FirstName LastName