# EDGAR Filing Document

**Accession Number:** 0001338940
**File Stem:** 0000000000-25-008836
**Filing Date:** 2025-8
**Character Count:** 4308
**Document Hash:** e9867d15447236108a655b24fc6c689d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008836.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0000000000-25-008836

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250820

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Perion Network Ltd.
- **CENTRAL INDEX KEY:** 0001338940
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-51694

**BUSINESS ADDRESS:**
- **STREET 1:** 2 LEONARDO DA VINCI ST., 24TH FLOOR
- **CITY:** TEL AVIV
- **STATE:** L3
- **ZIP:** 6473309
- **BUSINESS PHONE:** 972-73-398-1000

**MAIL ADDRESS:**
- **STREET 1:** 2 LEONARDO DA VINCI ST., 24TH FLOOR
- **CITY:** TEL AVIV
- **STATE:** L3
- **ZIP:** 6473309

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Perion Networks Ltd.
- **DATE OF NAME CHANGE:** 20111108

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** IncrediMail Ltd.
- **DATE OF NAME CHANGE:** 20050916
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001178913-25-001021

## Text-Extract

```

                                                             August 20, 2025

Elad Tzubery
Chief Financial Officer
Perion Network Ltd.
2 Leonardo Da Vinci Street
Tel Aviv, Israel 6473309

       Re: Perion Network Ltd.
           Form 20-F for the Year Ended December 31, 2024
           File No. 000-51694
Dear Elad Tzubery:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 20-F for the Period Ended December 31, 2024
Note 8. Goodwill and Other Intangible Assets, Net, page F-31

1.     We note that you performed a quantitative goodwill impairment test as of
December
       31, 2024, which indicated that the fair value of each reporting unit
exceeded its
       carrying amount. We also note that the decline in Search Advertising
revenues
       starting from the second quarter of 2024 through the second quarter of
2025 has been
       material. Considering the significant and sustained decline in Search
Advertising
       revenues, please provide information for investors to assess the
probability of
       future goodwill impairment charges. For example, please disclose whether
the
       reporting unit is at risk of failing step one of the quantitative
impairment test or that
       the fair value of your reporting unit is substantially in excess of
carrying value and is
       not at risk of failing step one. If the fair value of your reporting
unit is not
       substantially in excess of carrying value, you should disclose:
           the percentage by which fair value exceeded carrying value at the
date of the most
       recent step one test;
           a detailed description of the methods and key assumptions used and
how the key
       assumptions were determined;
 August 20, 2025
Page 2

           a discussion of the degree of uncertainty associated with the
assumptions; and
           a description of potential events and/or changes in circumstances
that could
       reasonably be expected to negatively affect the key assumptions.
        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.

      Please contact Anastasia Kaluzienski at 202-551-3685 or Robert Littlepage
at 202-
551-3361 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._