Correspondence 0001178913-26-000216 from RedHill Biopharma Ltd. (RDHL)
RedHill Biopharma Ltd.
Date: Jan. 26, 2026 · CIK: 0001553846 · Accession: 0001178913-26-000216
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File numbers found in text: 333-292528
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CORRESP 1 filename1.htm RedHill Biopharma Ltd. 21 Ha'arba'a Street Tel Aviv, 6473921, Israel January 26, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street N.E. Washington, D.C. 20549 Attention: Doris Stacey Gama Re: RedHill Biopharma Ltd. Registration Statement on Form F-1 Filed December 31, 2025 File No. 333-292528 (the “ Registration Statement ”) Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, RedHill Biopharma Ltd. (the “ Company ”) hereby respectfully requests that the effective date of the Company’s Registration Statement be accelerated by the Securities and Exchange Commission to 9:00 a.m., Eastern Time on January 27, 2026, or as soon thereafter as practicable. The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to the Company’s counsel, Haynes and Boone, LLP, by calling Jayun Koo at (212) 835-4823, and that such effectiveness also be confirmed in writing. Very truly yours, REDHILL BIOPHARMA LTD. By: /s/ Dror Ben-Asher Dror Ben-Asher Chief Executive Officer and Chairman of the Board of Directors cc: Rick A. Werner, Esq., Haynes and Boone, LLP Jayun Koo, Esq., Haynes and Boone, LLP