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SEC Comment Letter for Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196) (CANF) — May 10, 2019

Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196)
Date: May 10, 2019 · CIK: 0001536196 · Accession: 0000000000-19-008351

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File numbers found in text: 333-231209

Date
May 10, 2019
Author
Dorrie Yale
Form
UPLOAD
Company
Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196)

Letter

May 10, 2019 Pnina Fishman 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 May 3, 2019 File No. 333-231209 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 Dorrie Yale at 202-551-8776 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Gary Emmanuel, Esq. - McDermott Will & Emery LLP

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May 10, 2019
Pnina Fishman
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 May 3, 2019
File No. 333-231209
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 Dorrie Yale at 202-551-8776 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Gary Emmanuel, Esq. - McDermott Will & Emery LLP