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SEC Company Response from Protalix BioTherapeutics, Inc. (PLX) (CIK 0001006281) (PLX) — Apr 27, 2022

Protalix BioTherapeutics, Inc. (PLX) (CIK 0001006281)
Date: April 27, 2022 · CIK: 0001006281 · Accession: 0001104659-22-050904

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File numbers found in text: 333-264394

Date
April 27, 2022
Author
/s/ Eyal Rubin
Form
CORRESP
Company
Protalix BioTherapeutics, Inc. (PLX) (CIK 0001006281)

Letter

VIA EDGAR Office of Life Sciences Division of Corporation Finance Re: Protalix BioTherapeutics, Inc. Registration Statement on Form S-3 Filed April 20, 2022 File No. 333-264394

Dear Ms. Ansart:

We refer to the registration statement on Form S-3 (File No. 333-264394) (the “Registration Statement”) of Protalix BioTherapeutics, Inc., a Delaware corporation (the “Company”). In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests the acceleration of the effectiveness of the Registration Statement so that it may become effective at 5:00 p.m. (Eastern time) on April 29, 2022 or as soon as practicable thereafter, which shall be after we file our Definitive Proxy Statement for our Annual Meeting of Stockholders scheduled for June 30, 2022.

We thank you in advance for your time and attention to the Registration Statement. Should you wish to discuss the enclosed materials at any time, please do not hesitate to contact me at +972 (4) 902-8100 or Eyal.Rubin@protalix.com, or the Company’s counsel, Brian Hirshberg of Mayer Brown LLP at +1 (212) 506-2176 or bhirshberg@mayerbrown.com.

Sincerely,
/s/ Eyal Rubin

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CORRESP
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filename1.htm

April 27, 2022

VIA EDGAR

Jessica Ansart

Office of Life Sciences

U.S. Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C.  20549

 Re: Protalix BioTherapeutics, Inc.

Registration Statement on Form S-3

Filed April 20, 2022

File No. 333-264394

Dear Ms. Ansart:

We refer to the registration statement on Form
S-3 (File No. 333-264394) (the “Registration Statement”) of Protalix BioTherapeutics, Inc., a Delaware corporation (the “Company”).
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests the acceleration of
the effectiveness of the Registration Statement so that it may become effective at 5:00 p.m. (Eastern time) on April 29, 2022 or
as soon as practicable thereafter, which shall be after we file our Definitive Proxy Statement for our Annual Meeting of Stockholders
scheduled for June 30, 2022.

We thank you in advance for your time and attention
to the Registration Statement. Should you wish to discuss the enclosed materials at any time, please do not hesitate to contact me at
+972 (4) 902-8100 or Eyal.Rubin@protalix.com, or the Company’s counsel, Brian Hirshberg of Mayer Brown LLP at +1 (212) 506-2176
or bhirshberg@mayerbrown.com.

Sincerely,

/s/ Eyal Rubin

Eyal Rubin

Sr. Vice President and Chief Financial Officer

Protalix BioTherapeutics, Inc.

 cc: Dror Bashan

Protalix BioTherapeutics, Inc.

Brian
Hirshberg

Mayer Brown LLP

    2
                                            Snunit Street, Science Park P.O.B. 455, Carmiel 20100, Israel

Tel:
                                            972-4-988-9488 | Fax: 972-4-988-9489 | Web: www.protalix.com