United States securities and exchange commission logo

                              April 30, 2021

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

                                                        Re: Global-E Online
                                                            Amendment No. 2 to
Registration Statement on Form F-1
                                                            Filed April 28,
                                                            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.
Unless we note
       otherwise, our references to prior comments are to comments in our April
22, 2021 letter.

       Amendment No. 2 to Form F-1

       Recent Developments
       Preliminary Results for the Three Months Ended March 31, 2021, page 7

   1.                                                   Please revise to
include a footnote that describe the terms of the warrants issued to
                                                        Shopify. This
disclosure should include pro forma effects on your preliminary results as
                                                        well as anticipated
effect on your financial statements over the next four years that these
                                                        warrants vest.
   2.                                                   Please revise your
Adjusted EBITDA reconciliation table to include a footnote that
                                                        describes the impact of
the Shopify warrants on this Non-GAAP measure.
 Amir Schlachet
FirstName   LastNameAmir Schlachet
Global-E Online  Ltd.
April       NameGlobal-E Online Ltd.
       30, 2021
April 230, 2021 Page 2
FirstName LastName
Services and Partnership Agreement, page 145

3.       Please revise this section to note that the percentage-based fee of
GMV you will pay to
         Shopify could have a negative impact on the company   s gross margin.
Please add similar
         disclosure to the risk factor on page 20.
Notes to the Consolidated Financial Statements
15. Subsequent Events, page F-36

4.       We note your prior comment 2 and have the following comments. Please
add pro forma
         information to clearly disclose the impact the Shopify warrants will
have on your financial
         position and results of operations. Due to the materiality of these
warrants, consider
         presenting pro forma statements, on the balance sheet, in columnar
form on the face of the
         historical statements. See ASC 855-10-50-3. Disclose the expected
expense to be
         recognized in each period of amortization and its classification.
Also, disclose the impact
         the warrants will have on earnings per share. We refer you to ASC
       You may contact Ryan Rohn, Senior Staff Accountant, at (202) 551-3739 or
Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have
regarding 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.


                                                              Division of
Corporation Finance
                                                              Office of
cc:      Josh Kiernan