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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

Date
January 26, 2026
Author
Dror Ben-Asher
Form
CORRESP
Company
RedHill Biopharma Ltd.

Letter

Re:

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

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.

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CORRESP
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 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