<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>As filed with the Securities
and Exchange Commission on March 3, 2023</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.05pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: right"><B>Registration No. 333-</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 446.75pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Book Antiqua, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Book Antiqua, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 18pt Book Antiqua, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 18pt Book Antiqua, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Book Antiqua, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">FORM S-8</P>

<P STYLE="font: 12pt Book Antiqua, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT UNDER-</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Payoneer Global Inc.</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact Name of Registrant as
Specified in Its Charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 21.2pt 0pt 38.95pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 32%; font: 11pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 39%; font: 11pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(001-40547)</B></FONT></TD>
    <TD STYLE="width: 29%; font: 11pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>86-1778671</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction of</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>incorporation or organization)</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Commission File Number)</B></FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(<B>I.R.S. Employer</B>&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification Number)&nbsp;</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Payoneer Global Inc. 2021 Omnibus Incentive Plan</B></FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full Title of the Plan)</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>150 W. 30th St.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, NY, 10001 (212)
600-9272</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Address, including zip code,
and telephone number, including area code, of registrant&rsquo;s principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>Please send copies of all communications
to:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Byron Rooney</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Adam Kaminsky</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Davis Polk &amp; Wardwell LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">450 Lexington Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">New York, New York 10017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(212)
450-4000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 208.55pt 0pt 244.7pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify">Indicate
by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; and
&ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 25.05pt 0pt 42pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 66%; padding-left: 10pt; font: 11pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-size: 10pt">Large accelerated filer &#9746;</FONT></TD>
    <TD STYLE="width: 34%; font: 11pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-size: 10pt">Accelerated filer &#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; padding-left: 10pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT>(Do
    not check if a smaller reporting company) &#9744;</FONT></TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-size: 10pt">Smaller reporting company &#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-size: 10pt">Emerging growth company &#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 19.1pt 0pt 42pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify">If
an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 19.1pt 0pt 42pt">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">REGISTRATION
OF ADDITIONAL SHARES PURSUANT TO GENERAL INSTRUCTION E</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 191.3pt 0pt 209.2pt; text-align: center; text-indent: 0.2pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0.5in">Pursuant
to General Instruction E of Form S-8, Payoneer Global Inc. (&ldquo;Payoneer&rdquo;) is filing this Registration Statement with the Securities
and Exchange Commission (the &ldquo;Commission&rdquo;) to register 14,113,681 additional shares of its common stock under the Payoneer
2021 Omnibus Incentive Plan (the &ldquo;Plan&rdquo;), pursuant to the provisions of the Plan providing for an automatic increase in the
number of shares reserved and available for issuance under the Plan on January 1, 2023. In accordance with the instructional note to
Part I of Form S-8 as promulgated by the Commission, the information specified by Part I of the Form S-8 has been omitted from this Registration
Statement.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 19.1pt 0pt 42pt">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PART II</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.1pt; text-align: center">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Information Required in the
Registration Statement Item</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B>&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in"><B>3. Incorporation
of Documents by Reference.</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 154.2pt 0pt 42pt; text-indent: 148.7pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0.5in">Payoneer hereby incorporates by
reference into this Registration Statement the following documents previously filed with the Commission:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 26.45pt 0pt 42pt; text-indent: 20.3pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
contents of the Payoneer&rsquo;s Registration Statement on Form S-8, filed with the Commission on September 9, 2021 (File No. <FONT STYLE="color: black">333-259397</FONT>);</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 30.45pt 0pt 42pt; text-indent: 20.3pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payoneer&rsquo;s
Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Commission on February 28, 2023 (the &ldquo;Annual Report&rdquo;);</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 60.8pt 0pt 42pt; text-indent: 20.3pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;all
other reports filed by Payoneer pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended (the
&ldquo;Exchange Act&rdquo;), since December 31, 2022 (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K
and exhibits furnished on that form that relate to such items); and</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 42pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
description of Payoneer&rsquo;s common stock contained in Exhibit 4.5 to Payoneer&rsquo;s Annual Report on Form 10-K for the year
ended December 31, 2022, filed with the Commission on February 28, 2023, including any amendments or reports filed for the purpose
of updating such description.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 42pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0.5in">All
other reports and documents filed by Payoneer pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of
this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered have
been sold or which de-registers all securities then remaining unsold shall be deemed incorporated by reference into this
Registration Statement and a part of this Registration Statement from the date of filing of these documents, except for documents or
information deemed furnished and not filed in accordance with the rules of the Commission. Any statement contained in a document
incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to
be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 19.1pt 0pt 42pt">&nbsp;</P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0pt 0 0pt 42pt">Item 8. Exhibits.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0pt 0 0pt 42pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="padding: 6pt 4pt; border-bottom: black 1pt solid; text-align: center; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incorporated by Reference</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; width: 10%; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Exhibit <BR>
Number</B></FONT></TD>
    <TD STYLE="padding: 6pt 4pt; width: 45%; border-bottom: black 1pt solid; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 69.6pt 0pt 75.25pt; text-align: center"><B>Description</B></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 69.6pt 0pt 75.25pt; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; width: 7%; border-bottom: black 1pt solid; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 3pt 0pt 11.3pt; text-align: center"><B>Form</B></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 3pt 0pt 11.3pt; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; width: 1%; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; width: 10%; border-bottom: black 1pt solid; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 12.7pt"><B>File No.</B></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 12.7pt">&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; width: 1%; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; width: 6%; border-bottom: black 1pt solid; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.1pt 0pt 1.85pt; text-align: center"><B>Exhibit</B></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.1pt 0pt 1.85pt; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; width: 1%; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; width: 9%; border-bottom: black 1pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Filing Date</B></FONT></TD>
    <TD STYLE="padding: 6pt 4pt; width: 10%; border-bottom: black 1pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B><BR>
Filed<BR>
 Herewith</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; color: blue"><FONT STYLE="color: Black">4.1</FONT></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; color: blue"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1845815/000121390021035350/ea143589ex3-1_newstarship.htm"><FONT STYLE="font-size: 10pt; color: blue">Amended and Restated Certificate of</FONT></A> <A HREF="https://www.sec.gov/Archives/edgar/data/1845815/000121390021035350/ea143589ex3-1_newstarship.htm"><FONT STYLE="font-size: 10pt; color: blue">Incorporation</FONT></A></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">8-K&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">001-40547</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt"></TD>
    <TD STYLE="text-align: center; padding: 6pt 4pt; text-indent: 0pt; vertical-align: middle">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">3.1&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">7/1/2021&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: middle; font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; color: blue"><FONT STYLE="font-size: 10pt; color: Black">4.2</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1845815/000121390021035350/ea143589ex3-2_newstarship.htm"><FONT STYLE="font-size: 10pt; color: blue">Amended
and Restated Bylaws</FONT></A></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">001-40547</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="vertical-align: middle; font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">7/1/2021</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><A HREF="dp190171_ex501.htm">Opinion of Davis Polk &amp; Wardwell LLP</A></FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">X</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">23.1</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt"><A HREF="dp190171_ex2301.htm">Consent of Independent Registered Public Accounting Firm &ndash; Kesselman &amp; Kesselman, a member of PricewaterhouseCoopers International Limited.</A> (filed herewith)</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 2.65pt"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">23.2</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><A HREF="dp190171_ex501.htm">Consent of Davis Polk &amp; Wardwell, LLP</A> (contained in Exhibit 5.1)</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">X</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">24.1</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt"><A HREF="#POA_001">Power of Attorney</A> (contained in the signature page
    hereto)</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 2.65pt"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">X&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; color: blue"><FONT STYLE="color: Black">99.1</FONT></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; color: blue"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1845815/000121390021035350/ea143589ex10-7_newstarship.htm"><FONT STYLE="font-size: 10pt; color: blue">Payoneer Global Inc. 2021 Omnibus Incentive</FONT></A><A HREF="https://www.sec.gov/Archives/edgar/data/1845815/000121390021035350/ea143589ex10-7_newstarship.htm"> <FONT STYLE="font-size: 10pt; color: blue">Plan</FONT></A></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">8-K</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">001-40547</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">10.7&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">7/1/2021&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; padding: 6pt 4pt; text-indent: 0pt; vertical-align: middle"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: blue"><FONT STYLE="color: Black">99.2</FONT></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: blue"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1845815/000110465921114030/tm2126817d1_ex99-2.htm"><FONT STYLE="font-size: 10pt; color: blue">Israeli
Sub-Plan to Payoneer Global Inc. 2021</FONT></A><A HREF="https://www.sec.gov/Archives/edgar/data/1845815/000110465921114030/tm2126817d1_ex99-2.htm">
<FONT STYLE="font-size: 10pt; color: blue">Omnibus Incentive Plan</FONT></A></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">S-8</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">333-259397</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">99.2&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">9/9/2021&nbsp;</P></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: middle; margin: 0pt 0; text-align: center; color: Black"><FONT STYLE="font-size: 10pt">107</FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><A HREF="dp190171_exfilingfees.htm">Calculation of Filing
Fee Table</A></FONT></TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 6pt 4pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">X</FONT></TD></TR>
  </TABLE>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.55pt; text-align: center">&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.55pt; text-align: center"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.55pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.55pt; text-align: center">SIGNATURES</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.55pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in">Pursuant
to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York, on this 3rd day of March, 2023.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 28.95pt 0pt 41.75pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 8.75pt; text-align: center"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 222.35pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%">
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="3">Payoneer Global Inc.</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; border-bottom: black 1pt solid">/s/ Bea Ordonez</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="vertical-align: top">Bea Ordonez</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 52%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 6%"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="vertical-align: top; width: 40%">Chief Financial Officer</TD></TR>
  </TABLE>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.4pt; text-align: center">&nbsp;&nbsp;</P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.4pt; text-align: center"></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.4pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.4pt; text-align: center"><A NAME="POA_001"></A>POWER OF ATTORNEY</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 21.2pt 0pt 39.4pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in">KNOW ALL
PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints John Caplan, Bea Ordonez, and
Tsafi Goldman, and each of them, as his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or
her in any and all capacities, to sign any and all amendments to this Registration Statement on Form S-8 (including post-effective amendments),
and to file the same, with all exhibits thereto and other documents in connection therewith, with the SEC, granting unto said attorney-in-fact
and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith,
as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact
and agent, or his or her substitute, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 24.45pt 0pt 41.75pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in">Pursuant
to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form S-8 has been signed by the following
persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 36.45pt 0pt 41.75pt">&nbsp;</P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 33%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="width: 33%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s / John Caplan</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer, and Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">John Caplan</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><I>(Principal Executive Officer)</I></FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Bea Ordonez</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Bea Ordonez</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><I>(Principal Financial Officer)</I></FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Itai Perry</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Senior Vice President, Finance</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Itai Perry</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><I>(Principal Accounting Officer)</I></FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Avi Zeevi</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Avi Zeevi</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Scott Galit</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Scott Galit</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Amir Goldman</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Amir Goldman</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Christopher (Woody) Marshall</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Christopher (Woody) Marshall</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / John C. Morris</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; padding-left: 27.8pt"><FONT STYLE="font-size: 10pt">John C. Morris</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Heather Tookes</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; padding-left: 25.65pt"><FONT STYLE="font-size: 10pt">Heather Tookes</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Rich Williams</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">Rich Williams</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s / Pamela Patsley</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Pamela Patsley</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 3, 2023</FONT></TD></TR>
  </TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 6; Options: Last -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "dp190171_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 50123}]
{"company-data": {"conformed-name": "Payoneer Global Inc.", "cik": "0001845815", "assigned-sic": "7389", "irs-number": "861778671", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-270258", "film-number": "23703314"}, "business-address": {"street1": "150 W 30TH STREET", "city": "NEW YORK", "state": "NY", "zip": "10001", "phone": "212-600-9272"}, "mail-address": {"street1": "150 W 30TH STREET", "city": "NEW YORK", "state": "NY", "zip": "10001"}, "former-company": {"former-conformed-name": "New Starship Parent, Inc.", "date-changed": "20210211"}}
As filed with the Securities
and Exchange Commission on March 3, 2023
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER-
THE SECURITIES ACT OF 1933
Payoneer Global Inc.
(Exact Name of Registrant as
Specified in Its Charter)
Delaware
(001-40547)
86-1778671
(State or other jurisdiction of
incorporation or organization)
(Commission File Number)
(
I.R.S. Employer
Identification Number)
Payoneer Global Inc. 2021 Omnibus Incentive Plan
(Full Title of the Plan)
150 W. 30th St.
New York, NY, 10001 (212)
600-9272
(Address, including zip code,
and telephone number, including area code, of registrant's principal executive offices)
Please send copies of all communications
to:
Byron Rooney
Adam Kaminsky
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, New York 10017
(212)
450-4000
Indicate
by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of "large accelerated filer," "accelerated filer," and
"smaller reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☒
Accelerated filer ☐
Non-accelerated filer
(Do
    not check if a smaller reporting company) ☐
Smaller reporting company ☐
Emerging growth company ☐
If
an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
REGISTRATION
OF ADDITIONAL SHARES PURSUANT TO GENERAL INSTRUCTION E
Pursuant
to General Instruction E of Form S-8, Payoneer Global Inc. ("Payoneer") is filing this Registration Statement with the Securities
and Exchange Commission (the "Commission") to register 14,113,681 additional shares of its common stock under the Payoneer
2021 Omnibus Incentive Plan (the "Plan"), pursuant to the provisions of the Plan providing for an automatic increase in the
number of shares reserved and available for issuance under the Plan on January 1, 2023. In accordance with the instructional note to
Part I of Form S-8 as promulgated by the Commission, the information specified by Part I of the Form S-8 has been omitted from this Registration
Statement.
PART II
Information Required in the
Registration Statement Item
3. Incorporation
of Documents by Reference.
Payoneer hereby incorporates by
reference into this Registration Statement the following documents previously filed with the Commission:
(a)       the
contents of the Payoneer's Registration Statement on Form S-8, filed with the Commission on September 9, 2021 (File No.
333-259397
);
(b)       Payoneer's
Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Commission on February 28, 2023 (the "Annual Report");
(c)       all
other reports filed by Payoneer pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended (the
"Exchange Act"), since December 31, 2022 (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K
and exhibits furnished on that form that relate to such items); and
(d)       the
description of Payoneer's common stock contained in Exhibit 4.5 to Payoneer's Annual Report on Form 10-K for the year
ended December 31, 2022, filed with the Commission on February 28, 2023, including any amendments or reports filed for the purpose
of updating such description.
All
other reports and documents filed by Payoneer pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of
this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered have
been sold or which de-registers all securities then remaining unsold shall be deemed incorporated by reference into this
Registration Statement and a part of this Registration Statement from the date of filing of these documents, except for documents or
information deemed furnished and not filed in accordance with the rules of the Commission. Any statement contained in a document
incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to
be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 8. Exhibits.
Incorporated by Reference
Exhibit
Number
Description
Form
File No.
Exhibit
Filing Date
Filed
Herewith
4.1
Amended and Restated Certificate of
Incorporation
8-K
001-40547
3.1
7/1/2021
4.2
Amended
and Restated Bylaws
8-K
001-40547
3.2
7/1/2021
5.1
Opinion of Davis Polk & Wardwell LLP
X
23.1
Consent of Independent Registered Public Accounting Firm – Kesselman & Kesselman, a member of PricewaterhouseCoopers International Limited.
(filed herewith)
23.2
Consent of Davis Polk & Wardwell, LLP
(contained in Exhibit 5.1)
X
24.1
Power of Attorney
(contained in the signature page
    hereto)
X
99.1
Payoneer Global Inc. 2021 Omnibus Incentive
Plan
8-K
001-40547
10.7
7/1/2021
99.2
Israeli
Sub-Plan to Payoneer Global Inc. 2021
Omnibus Incentive Plan
S-8
333-259397
99.2
9/9/2021
107
Calculation of Filing
Fee Table
X
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York, on this 3rd day of March, 2023.
Payoneer Global Inc.
By:
/s/ Bea Ordonez
Name:
Bea Ordonez
Title:
Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL
PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints John Caplan, Bea Ordonez, and
Tsafi Goldman, and each of them, as his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or
her in any and all capacities, to sign any and all amendments to this Registration Statement on Form S-8 (including post-effective amendments),
and to file the same, with all exhibits thereto and other documents in connection therewith, with the SEC, granting unto said attorney-in-fact
and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith,
as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact
and agent, or his or her substitute, may lawfully do or cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form S-8 has been signed by the following
persons in the capacities and on the dates indicated.
Signature
Title
Date
/s / John Caplan
Chief Executive Officer, and Director
John Caplan
(Principal Executive Officer)
March 3, 2023
/s / Bea Ordonez
Chief Financial Officer
Bea Ordonez
(Principal Financial Officer)
March 3, 2023
/s / Itai Perry
Senior Vice President, Finance
Itai Perry
(Principal Accounting Officer)
March 3, 2023
/s / Avi Zeevi
Avi Zeevi
Director
March 3, 2023
/s / Scott Galit
Scott Galit
Director
March 3, 2023
/s / Amir Goldman
Amir Goldman
Director
March 3, 2023
/s / Christopher (Woody) Marshall
Christopher (Woody) Marshall
Director
March 3, 2023
/s / John C. Morris
John C. Morris
Director
March 3, 2023
/s / Heather Tookes
Heather Tookes
Director
March 3, 2023
/s / Rich Williams
Rich Williams
Director
March 3, 2023
/s / Pamela Patsley
Pamela Patsley
Director
March 3, 2023