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SEC Company Response from Protalix BioTherapeutics, Inc. (PLX) (CIK 0001006281) (PLX) — Apr 10, 2019

Protalix BioTherapeutics, Inc. (PLX) (CIK 0001006281)
Date: April 10, 2019 · CIK: 0001006281 · Accession: 0001144204-19-018975

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File numbers found in text: 333-230604

Date
April 10, 2019
Author
/s/ Yossi Maimon
Form
CORRESP
Company
Protalix BioTherapeutics, Inc. (PLX) (CIK 0001006281)

Letter

VIA EDGAR Office of Healthcare and Insurance Division of Corporate Finance Re: Protalix BioTherapeutics, Inc. Registration Statement on Form S-3 Filed March 29, 2019 File No. 333-230604

Dear Mr. McCann:

We refer to the registration statement on Form S-3 (File No. 333-230604) (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 4:05 p.m. (Eastern time) on April 12, 2019 or as soon as practicable thereafter.

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 YossiM@protalix.com, or the Company’s counsel, Anna T. Pinedo of Mayer Brown LLP at +1 (212) 506-2275 or apinedo@mayerbrown.com.

Sincerely,
/s/ Yossi Maimon

Show Raw Text
CORRESP
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filename1.htm

April 10, 2019

VIA EDGAR

Joseph McCann

Office of Healthcare and Insurance

U.S. Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

 Re: Protalix BioTherapeutics, Inc.

Registration Statement on Form S-3

Filed March 29, 2019

File No. 333-230604

Dear Mr. McCann:

We refer to the registration statement on
Form S-3 (File No. 333-230604) (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 4:05 p.m. (Eastern
time) on April 12, 2019 or as soon as practicable thereafter.

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 YossiM@protalix.com, or the Company’s counsel, Anna T. Pinedo of Mayer Brown LLP at +1 (212) 506-2275 or apinedo@mayerbrown.com.

Sincerely,

/s/ Yossi Maimon

Yossi Maimon

Vice President and Chief Financial Officer

Protalix BioTherapeutics, Inc.

 cc: Moshe Manor

Protalix BioTherapeutics, Inc.

Anna T. Pinedo

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