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SEC Comment Letter for RedHill Biopharma Ltd. (RDHL) (CIK 0001553846) (RDHL) — Jul 31, 2018

RedHill Biopharma Ltd. (RDHL) (CIK 0001553846)
Date: July 31, 2018 · CIK: 0001553846 · Accession: 0000000000-18-023617

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File numbers found in text: 333-226278

Date
July 31, 2018
Author
Dror Ben-Asher
Form
UPLOAD
Company
RedHill Biopharma Ltd. (RDHL) (CIK 0001553846)

Letter

July 31, 2018 Dror Ben-Asher Chief Executive Officer RedHill Biopharma Ltd. 21 Ha'arba'a Street Tel Aviv 64739 Israel Re:RedHill Biopharma Ltd. Registration Statement on Form F-3 Filed July 23, 2018 File No. 333-226278 Dear Mr. Ben-Asher: 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. Division of Corporation Finance Office of Healthcare & Insurance cc: Rick Werner, Esq.

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July 31, 2018
Dror Ben-Asher
Chief Executive Officer
RedHill Biopharma Ltd.
21 Ha'arba'a Street
Tel Aviv 64739
Israel
Re:RedHill Biopharma Ltd.
Registration Statement on Form F-3
Filed July 23, 2018
File No. 333-226278
Dear Mr. Ben-Asher:
            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.
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Rick Werner, Esq.