United States securities and exchange commission logo March 30, 2021 Maoz Sigron Chief Financial Officer Perion Network Ltd. 26 HaRokmim Street Holon 5885849, Israel Re: Perion Network Ltd. Registration Statement on Form F-3 Filed March 25, 2021 File No. 333-254706 Dear Mr. Sigron: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Larry Spirgel, Office Chief, at (202) 551-3815 with any questions. Sincerely, Division of Corporation Finance Office of Technology