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             Registration Statements (Form F-3 Nos. 333-265170 and 333-267646) of Innoviz Technologies Ltd., and 
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| (2) | 
             Registration Statements (Form S-8 Nos. 333-255511, 333-265169 and 333-270416) pertaining to the Innoviz Technologies Ltd. 2016 Share Incentive Plan and the Innoviz
              Technologies Ltd. 2021 Share Incentive Plan; 
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             /s/ KOST, FORER, GABBAY & KASIERER 
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             Tel Aviv, Israel 
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             KOST, FORER, GABBAY & KASIERER 
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             March 12, 2024 
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             A Member of EY Global 
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