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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

Date
April 28, 2026
Author
Oren Hershkovitz
Form
CORRESP
Company
Enlivex Ltd.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 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 .

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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