SEC Comment Letter 0000000000-26-004903 to Scinai Immunotherapeutics Ltd. (SCNI)
Scinai Immunotherapeutics Ltd.
Date: May 14, 2026 · CIK: 0001611747 · Accession: 0000000000-26-004903
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File numbers found in text: 333-295698
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May 14, 2026 Amir Reichman Chief Executive Officer Scinai Immunotherapeutics Ltd. Jerusalem BioPark, 2nd Floor Kiryat Hadassah, Building 1, JBP Jerusalem, Israel 9112001 Re: Scinai Immunotherapeutics Ltd. Registration Statement on Form F-3 Filed May 8, 2026 File No. 333-295698 Dear Amir Reichman: 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven Lipstein, Esq.