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SEC Comment Letter for Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196) (CANF) — Jan 30, 2020

Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196)
Date: Jan. 30, 2020 · CIK: 0001536196 · Accession: 0000000000-20-000813

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File numbers found in text: 333-236064

Date
January 29, 2020
Author
Pnina Fishman, Ph.D.
Form
UPLOAD
Company
Can-Fite BioPharma Ltd. (CANF) (CIK 0001536196)

Letter

January 29, 2020 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 January 24, 2020 File No. 333-236064 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 Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gary Emmanuel, Esq.

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January 29, 2020
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 January 24, 2020
File No. 333-236064
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 Chris Edwards at (202) 551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Gary Emmanuel, Esq.