SecProbe.io

CORRESP
1
filename1.htm

Can-Fite BioPharma Ltd.

10 Bareket
Street

Kiryat
Matalon, P.O. Box 7537

Petach-Tikva
4951778, Israel

March 20, 2019

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Can-Fite BioPharma Ltd.

        Registration Statement on Form F-1

        File No. 333-229719

VIA EDGAR

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, Can-Fite BioPharma Ltd. (the “Registrant”) hereby respectfully
requests that the effectiveness of the Registration Statement on Form F-1 (File No. 333-229719) of the Registrant (the “Registration
Statement”) be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on March 22, 2019 or as
soon thereafter as may be practicable.

The Registrant hereby
confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act
of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. The Registrant
hereby acknowledges that:

 ● should the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from
taking any action with respect to the Registration Statement;

 ● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and

 ● the Registrant may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The undersigned respectfully
requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, McDermott Will
& Emery LLP, by calling Gary Emmanuel at (212) 547-5541. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw
this request for acceleration.

Please also provide
a copy of the Commission’s order declaring the Registration Statement effective to Mr. Emmanuel via email to gemmanuel@mwe.com
or facsimile to (212) 547-5444 and via mail at 340 Madison Avenue, New York, NY 10173.

    Very truly yours,

    CAN-FITE BIOPHARMA LTD.

    By:
    /s/ Pnina Fishman, Ph.D.

    Name: Pnina Fishman, Ph.D.

    Title: Chief Executive Officer

cc: Gary Emmanuel (McDermott Will & Emery LLP)