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SEC Comment Letter for Enlivex Ltd. (ENLV) (CIK 0001596812) (ENLV) — Jun 13, 2019

Enlivex Ltd. (ENLV) (CIK 0001596812)
Date: June 13, 2019 · CIK: 0001596812 · Accession: 0000000000-19-009813

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File numbers found in text: 333-232009

Date
June 12, 2019
Author
Shmuel Hess, Ph.D.
Form
UPLOAD
Company
Enlivex Ltd. (ENLV) (CIK 0001596812)

Letter

June 12, 2019 Shmuel Hess, Ph.D. Chief Executive Officer Enlivex Therapeutics Ltd. 14 Einstein Street Nes Ziona Israel 7403618 Re:Enlivex Therapeutics Ltd. Registration Statement on Form F-3 Filed June 7, 2019 File No. 333-232009 Dear Dr. Hess: 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Drew M. Altman, Esq.

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June 12, 2019
Shmuel Hess, Ph.D.
Chief Executive Officer
Enlivex Therapeutics Ltd.
14 Einstein Street
Nes Ziona
Israel 7403618
Re:Enlivex Therapeutics Ltd.
Registration Statement on Form F-3
Filed June 7, 2019
File No. 333-232009
Dear Dr. Hess:
            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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Drew M. Altman, Esq.