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                            September 20, 2022

       Eitar Zamir
       Chief Financial Officer
       Stratasys Ltd.
       1 Holtzman Street
       Science Park
       P.O. Box 2496
       Rehovot, Israel 76124

                                                        Re: Stratasys Ltd.
                                                            Form 20-F for
Fiscal Year Ended December 31, 2021
                                                            Filed February 24,
2022
                                                            File No. 001-35751

       Dear Mr. Zamir:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for Fiscal Year Ended December 31, 2021

       Item 5. Operating and Financial Review and Prospects, page 68

   1.                                                   Please discuss and
analyze material changes to your balance sheet, and discuss material
                                                        events and
uncertainties that may impact your future financial condition. Refer to
                                                        Instruction 1 to Item 5
of Form 20-F and to Item 303(a) of Regulation S-K.
 Eitar Zamir
FirstName  LastNameEitar Zamir
Stratasys Ltd.
Comapany 20,
September  NameStratasys
               2022       Ltd.
September
Page  2    20, 2022 Page 2
FirstName LastName
A. Operating Results, page 69

2.       We note that you list multiple factors that contribute to changes in
your results. In future
         filings, as a best practice, quantify each material factor that
contribute to a change in your
         results so as to provide investors with better insight to the
underlying changes in your
         results. Refer to Instruction 1 to Item 5 of Form 20-F.
E. Critical Accounting Estimates, page 88

3.       The disclosures of your critical accounting policies and estimates
appear to be a repetition
         of certain of your significant accounting policies. Please revise your
disclosures to address
         the material implications of the uncertainties that are associated
with the methods,
         assumptions and estimates underlying your critical accounting
estimates. Your expanded
         disclosure should address the risk related to using different
assumptions and analyze their
         sensitivity to change based on outcomes that are deemed reasonably
likely to occur. Refer
         to Item 303(b)(3) of Regulation S-K and the related Instruction 3 to
paragraph (b) of Item
         303.
RPS Acquisition, page F-30

4.       We note that on February 16, 2021, you acquired 100% of the
outstanding shares of RPS
         and that you are obligated to make earn-out payments over the next two
years. In that
         regard, tell us your consideration to disclose information that
enables users of
         your financial statements to evaluate the nature and financial effect
of this acquisition.
         Refer to ASC 805-10-50.
       In closing, 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.

       You may contact Yolanda Guobadia, Staff Accountant, at (202) 551-3562 or
Kimberly
Calder, Assistant Chief Accountant, at (202) 551-3701 with any questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Energy & Transportation