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SEC Comment Letter for Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196) (CANF) — Aug 15, 2018

Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196)
Date: Aug. 15, 2018 · CIK: 0001536196 · Accession: 0000000000-18-025278

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File numbers found in text: 333-226696

Date
August 15, 2018
Author
Pnina Fishman, Ph.D.
Form
UPLOAD
Company
Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196)

Letter

August 15, 2018 Pnina Fishman, Ph.D. Chief Executive Officer Can-Fite BioPharma Ltd. 10 Bareket Street Kiryat Matalon, P.O. Box 7537 Petach-Tikva 4951778, Israel Re:Can-Fite BioPharma Ltd. Registration Statement on Form F-1 Filed August 8, 2018 File No. 333-226696 Dear Dr. Fishman: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Gary Emmanuel, Esq.

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August 15, 2018
Pnina Fishman, Ph.D.
Chief Executive Officer
Can-Fite BioPharma Ltd.
10 Bareket Street
Kiryat Matalon, P.O. Box 7537
Petach-Tikva 4951778, Israel
Re:Can-Fite BioPharma Ltd.
Registration Statement on Form F-1
Filed August 8, 2018
File No. 333-226696
Dear Dr. Fishman:
            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 Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Gary Emmanuel, Esq.