Correspondence 0001493152-23-031518 from Vascular Biogenics Ltd. (NTBL) (CIK 0001603207)
Vascular Biogenics Ltd. (NTBL) (CIK 0001603207)
Date: Sept. 1, 2023 · CIK: 0001603207 · Accession: 0001493152-23-031518
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File numbers found in text: 333-271826
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CORRESP
1
filename1.htm
VIA
EDGAR
September
1, 2023
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Vascular Biogenics Ltd.
Acceleration Request for Registration Statement on Form S-4
File No. 333-271826
Acceleration Request
Requested
Date:
September
5, 2023
Requested
Time:
4:01
p.m., Eastern Time
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Vascular Biogenics Ltd. (the “Company”)
hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”)
be accelerated to September 5, 2023, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel,
Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration
request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Marianne Sarrazin
at (415) 733-6134.
If
you have any questions regarding this request, please contact Marianne Sarrazin of Goodwin Procter LLP at (415) 733-6134.
Sincerely,
VASCULAR
BIOGENICS LTD.
/s/
Sam Backenroth
Sam
Backenroth
Chief
Financial Officer
Vascular
Biogenics Ltd.
cc:
Marianne
Sarrazin, Esq., Goodwin Procter LLP