SEC Comment Letter 0000000000-24-010774 to Raphael Pharmaceutical Inc. (RAPH) (CIK 0001415397) (RAPH)
Raphael Pharmaceutical Inc. (RAPH) (CIK 0001415397)
Date: Sept. 23, 2024 · CIK: 0001415397 · Accession: 0000000000-24-010774
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File numbers found in text: 333-282104
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September 23, 2024
Guy Ofir
Chief Financial Officer
Raphael Pharmaceutical Inc.
4 Lui Paster
Tel Aviv-Jaffa, Israel 6803605
Re:Raphael Pharmaceutical Inc.
Registration Statement on Form S-1
Filed September 13, 2024
File No. 333-282104
Dear Guy Ofir:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Eric Victorson, Esq.