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CORRESP Filing

Enlivex Ltd.
Date: Dec. 30, 2025 · CIK: 0001596812 · Accession: 0001213900-25-126361

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File numbers found in text: 333-292417

Date
December 30, 2025
Author
Oren Hershkovitz
Form
CORRESP
Company
Enlivex Ltd.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Jimmy McNamara RE: Enlivex Therapeutics Ltd. (the "Company") Registration Statement on Form F-3 (the "Registration Statement") Filed December 23, 2025 File No. 333-292417

Dear Mr. McNamara:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on January 2, 2026, or as soon thereafter as practicable.

[Signature page follows]

Very truly yours,
Enlivex Therapeutics Ltd .

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CORRESP
 1
 filename1.htm

 Enlivex Therapeutics Ltd.

 14 Einstein Street

 Ness Ziona

 Israel 7403618

 December 30, 2025

 VIA EDGAR
 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, D.C. 20549

 Attention: Jimmy McNamara

 RE: Enlivex Therapeutics Ltd. (the "Company")

 Registration Statement on Form F-3 (the "Registration
Statement")

 Filed December 23, 2025

 File No. 333-292417

 Dear Mr. McNamara:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:00 p.m. on January 2, 2026, or as soon thereafter as practicable.

 [Signature page follows]

 Very truly yours,

 Enlivex Therapeutics Ltd .

 By:
 /s/ Oren Hershkovitz

 Name:
 Oren Hershkovitz

 Title:
 Chief Executive Officer