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SEC Comment Letter 0000000000-26-000112 to RedHill Biopharma Ltd. (RDHL)

RedHill Biopharma Ltd.
Date: Jan. 6, 2026 · CIK: 0001553846 · Accession: 0000000000-26-000112

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File numbers found in text: 333-292528

Date
January 6, 2026
Author
Doris Stacey Gama
Form
UPLOAD
Company
RedHill Biopharma Ltd.

Letter

January 6, 2026 Dror Ben-Asher Chief Executive Officer RedHill Biopharma Ltd. 8311 Brier Creek Parkway Suite 102-161 Raleigh, NC 27617 Re:RedHill Biopharma Ltd. Registration Statement on Form F-1 Filed December 31, 2025 File No. 333-292528 Dear Dror 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jayun Koo, Esq.

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January 6, 2026
Dror Ben-Asher
Chief Executive Officer
RedHill Biopharma Ltd.
8311 Brier Creek Parkway Suite 102-161
Raleigh, NC 27617
Re:RedHill Biopharma Ltd.
Registration Statement on Form F-1
Filed December 31, 2025
File No. 333-292528
Dear Dror 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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jayun Koo, Esq.