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SEC Company Response from COMPUGEN LTD (CGEN) (CIK 0001119774) (CGEN) — Sep 22, 2010

COMPUGEN LTD (CGEN) (CIK 0001119774)
Date: Sept. 22, 2010 · CIK: 0001119774 · Accession: 0000922423-10-000430

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File numbers found in text: 000-30902

Referenced dates: September 9, 2010

Date
September 21, 2010
Author
Anat Cohen-Dayag
Form
CORRESP
Company
COMPUGEN LTD (CGEN) (CIK 0001119774)

Letter

Securities and Exchange Commission Compugen Ltd. Form 20-F for the Fiscal Year Ended December 31, 2009 Filed March 11, 2010 File No. 000-30902

Re:

Dear Ms. Ubell:

In response to a request from the staff of the Securities and Exchange Commission (the “Commission”) in its comment letter, dated September 9, 2010 with respect to the above-referenced filing, Compugen Ltd. (the “Company”) hereby acknowledges that:

·

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
COMPUGEN LTD.

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CORRESP
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    kl09009.htm

September 21, 2010

Ms. Karen Ubell

Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549-3628

Re:

Compugen Ltd.

Form 20-F for the Fiscal Year Ended December 31, 2009

Filed March 11, 2010

File No. 000-30902

Dear Ms. Ubell:

In response to a request from the staff of the Securities and Exchange Commission (the “Commission”) in its comment letter, dated September 9, 2010 with respect to the above-referenced filing, Compugen Ltd. (the “Company”) hereby acknowledges that:

·

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

COMPUGEN LTD.

By: /s/ Anat Cohen-Dayag

Name: Anat Cohen-Dayag

Title:President and Chief Executive Officer