Some demonstrative embodiments include apparatuses, systems and/or methods of tearing down a Protocol Adaptation Layer (PAL) session. For example, an apparatus may include a first PAL communication unit to control a PAL connection, over a PAL, between a first device and a second device, the first PAL communication unit is to control the PAL connection during a session with a second PAL communication unit over a communication link, wherein the first PAL communication unit is to tear down the session according to a tear down procedure.