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CORRESP Filing

Pluri Inc.
Date: Sept. 23, 2025 · CIK: 0001158780 · Accession: 0001213900-25-090432

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File numbers found in text: 333-290338

Date
September 23, 2025
Author
Liat Zalts
Form
CORRESP
Company
Pluri Inc.

Letter

Pluri Inc.

MATAM Advanced Technology Park, Building No. 5, Haifa, Israel 3508409

September 23, 2025

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

RE: Pluri Inc. (CIK 0001158780)

Registration Statement No. 333-290338 on Form S-3 (the "Registration Statement")

Ladies and Gentlemen:

Pluri Inc. (the " Registrant ") 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 September 25, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant respectfully requests that it be notified of such effectiveness by an email or phone call to Howard E. Berkenblit, Esq. of Sullivan & Worcester LLP at hberkenblit@sullivanlaw.com or 617-338-2979.

Very truly yours,
Pluri INC.

Show Raw Text
CORRESP
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 filename1.htm

 Pluri Inc.

 MATAM Advanced Technology Park,
Building No. 5, Haifa, Israel 3508409

 September 23, 2025

 Via EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, DC 20549

 RE:
 Pluri Inc. (CIK 0001158780)

 Registration Statement No. 333-290338 on Form S-3 (the "Registration Statement")

 Ladies and Gentlemen:

 Pluri Inc. (the " Registrant ")
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 September 25, 2025, at 4:00 p.m.,
Eastern Time, or as soon thereafter as is practicable.

 The Registrant respectfully
requests that it be notified of such effectiveness by an email or phone call to Howard E. Berkenblit, Esq. of Sullivan & Worcester
LLP at hberkenblit@sullivanlaw.com or 617-338-2979.

 Very truly yours,

 Pluri INC.

 By:
 /s/ Liat Zalts

 Liat Zalts
 Chief Financial Officer