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Correspondence 0001213900-23-046602 from Pluri Inc. (PLUR)

Pluri Inc.
Date: June 6, 2023 · CIK: 0001158780 · Accession: 0001213900-23-046602

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File numbers found in text: 333-272330

Date
June 6, 2023
Author
Chen Franco-Yehuda
Form
CORRESP
Company
Pluri Inc.

Letter

Pluri Inc.

MATAM Advanced Technology Park

Building No. 5

Haifa, Israel 3508409

June 6, 2023

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Attn: Tim Buchmiller

Re: Pluri Inc.

Registration Statement on Form S-3

Filed June 1, 2023

File No. 333-272330

Ladies and Gentlemen:

Pluri Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced registration statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become effective on June 8, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the above-referenced registration statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced registration statement.

Very truly yours,
PLURI INC.

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CORRESP
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Pluri Inc.

MATAM Advanced Technology Park

Building No. 5

Haifa, Israel 3508409

June 6, 2023

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Attn: Tim Buchmiller

    Re:
    Pluri Inc.

    Registration Statement on Form S-3

    Filed June 1, 2023

    File No. 333-272330

Ladies and Gentlemen:

Pluri Inc. (the “Company”)
hereby requests acceleration of the effectiveness of the above-referenced registration statement pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Securities Act”), so that it may become effective on June 8, 2023, at 4:00 p.m., Eastern
Time, or as soon thereafter as is practicable.

The Company understands
that the Commission will consider this request for acceleration of the effective date of the above-referenced registration statement as
a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act and the Securities Exchange Act
of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced registration statement.

    Very truly yours,

    PLURI INC.

    By:
    /s/ Chen Franco-Yehuda

    Chen Franco-Yehuda

    Chief Financial Officer

    cc:
    Oded Har-Even, Esq.

    Howard E. Berkenblit, Esq.

    Ron Ben-Bassat, Esq.