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SEC Comment Letter 0000000000-26-007673 to COMPUGEN LTD (CGEN)

COMPUGEN LTD
Date: Aug. 4, 2026 · CIK: 0001119774 · Accession: 0000000000-26-007673

Financial Reporting Regulatory Compliance

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File numbers found in text: 000-30902

Date
August 4, 2026
Author
David Silberman
Form
UPLOAD
Company
COMPUGEN LTD

Letter

August 4, 2026 David Silberman Chief Financial Officer Compugen Ltd. Azrieli Center, 26 Harokmim Street Building D Holon, 5885849 Israel Re: Compugen Ltd. Form 20-F for Fiscal Year Ended December 31, 2025 File No. 000-30902 Dear David Silberman: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences

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August 4, 2026
David Silberman
Chief Financial Officer
Compugen Ltd.
Azrieli Center, 26 Harokmim Street
Building D
Holon, 5885849 Israel
Re: Compugen Ltd.
Form 20-F for Fiscal Year Ended December 31, 2025
File No. 000-30902
Dear David Silberman:
 We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences