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SEC Company Response from RedHill Biopharma Ltd. (RDHL) (CIK 0001553846) (RDHL) — Jul 31, 2018

RedHill Biopharma Ltd. (RDHL) (CIK 0001553846)
Date: July 31, 2018 · CIK: 0001553846 · Accession: 0001171843-18-005551

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File numbers found in text: 333-226278

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

Letter

RedHill Biopharma Ltd.

21 Ha'arba'a St.

Tel Aviv, 64739, Israel

July 31, 2018

By EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

RE: RedHill Biopharma Ltd.

Registration Statement on Form F-3

Filed July 23, 2018

File No. 333-226278

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, RedHill Biopharma Ltd. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form F-3 (the “Registration Statement”) to 4:00 p.m., Eastern Time on July 31, 2018, or as soon thereafter as practicable.

Should any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

Very truly yours,
RedHill Biopharma Ltd.

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CORRESP
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RedHill Biopharma Ltd.

21 Ha'arba'a St.

Tel Aviv, 64739, Israel

July 31, 2018

By EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

    RE:
    RedHill Biopharma Ltd.

Registration Statement on Form F-3

Filed July 23, 2018

    File No. 333-226278

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 of the Rules
and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933,
as amended, RedHill Biopharma Ltd. (the “Company”) hereby requests acceleration of the effective date of the
above-mentioned Registration Statement on Form F-3 (the “Registration Statement”) to 4:00 p.m., Eastern Time
on July 31, 2018, or as soon thereafter as practicable.

Should any member of the staff of the U.S. Securities
and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone,
LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

    Very truly yours,

    RedHill Biopharma Ltd.

    By:
    /s/ Dror Ben- Asher

    Dror Ben-Asher

    Chief Executive Officer