Sol-Gel Technologies Ltd.
7 Gold Meir St., Weizmann Science Park
Ness Ziona, 7403650, Israel
April 10, 2019
Via EDGAR Transmission
Tonya K. Aldave, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Sol-Gel Technologies Ltd. Registration Statement on Form F-3 Filed March 28, 2019 Registration No. 333-230564 |
Dear Ms. Aldave:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on April 12, 2019 at 4:00 p.m. Eastern Time or as soon thereafter as practicable, or at such later time as Sol-Gel Technologies Ltd. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the Company, at (212) 906-2916, or in his absence, Salvatore Vanchieri at (212) 906-4605, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely yours, | |||
Sol-Gel Technologies Ltd. | |||
By: | /s/ Gilad Mamlok | ||
Gilad Mamlok | |||
Chief Financial Officer |
cc: | Nathan Ajiashvili, Latham & Watkins LLP |
Perry Wildes, Gross, Kleinhendler, Hodak, Halevy, Greenberg, Shenhav & Co. |