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SEC Comment Letter 0000000000-24-010156 to Galmed Pharmaceuticals Ltd. (GLMD)

Galmed Pharmaceuticals Ltd.
Date: Sept. 9, 2024 · CIK: 0001595353 · Accession: 0000000000-24-010156

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File numbers found in text: 333-281878

Date
September 9, 2024
Author
Allen Baharaff
Form
UPLOAD
Company
Galmed Pharmaceuticals Ltd.

Letter

September 9, 2024 Allen Baharaff Chief Executive Officer Galmed Pharmaceuticals Ltd. c/o Meitar Law Offices Abba Hillel Silver Rd. Ramat Gan 5250608 Israel Re:Galmed Pharmaceuticals Ltd. Registration Statement on Form F-1 Filed August 30, 2024 File No. 333-281878 Dear Allen Baharaff: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Michael Soumas

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September 9, 2024
Allen Baharaff
Chief Executive Officer
Galmed Pharmaceuticals Ltd.
c/o Meitar Law Offices Abba Hillel Silver Rd.
Ramat Gan 5250608 Israel
Re:Galmed Pharmaceuticals Ltd.
Registration Statement on Form F-1
Filed August 30, 2024
File No. 333-281878
Dear Allen Baharaff:
            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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Michael Soumas