Correspondence 0001213900-26-048375 from Enlivex Ltd. (ENLV)
Enlivex Ltd.
Date: April 28, 2026 · CIK: 0001596812 · Accession: 0001213900-26-048375
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File numbers found in text: 333-295215
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CORRESP 1 filename1.htm Enlivex Ltd. 14 Einstein Street Ness Ziona Israel 7403618 April 28, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Tyler Howes RE: Enlivex Ltd. (the "Company") Registration Statement on Form F-3 (the "Registration Statement") Filed April 21, 2026 File No. 333-295215 Dear Mr. Howes: 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 April 30, 2026, or as soon thereafter as practicable. [Signature page follows] Very truly yours, Enlivex Ltd . By: /s/ Oren Hershkovitz Name: Oren Hershkovitz Title: Chief Executive Officer