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SEC Comment Letter 0000000000-24-010047 to PolyPid Ltd. (PYPD)

PolyPid Ltd.
Date: Sept. 5, 2024 · CIK: 0001611842 · Accession: 0000000000-24-010047

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File numbers found in text: 333-281863

Date
September 5, 2024
Author
Dikla Czaczkes Akselbrad
Form
UPLOAD
Company
PolyPid Ltd.

Letter

September 5, 2024 Dikla Czaczkes Akselbrad Chief Executive Officer PolyPid Ltd. 372 Franklin Ave. P.O. Box 558 Nutley, NJ 07110 Re:PolyPid Ltd. Registration Statement on Form F-3 Filed August 30, 2024 File No. 333-281863 Dear Dikla Czaczkes Akselbrad: 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Oded Har-Even, Esq.

Show Raw Text
September 5, 2024
Dikla Czaczkes Akselbrad
Chief Executive Officer
PolyPid Ltd.
372 Franklin Ave.
P.O. Box 558
Nutley, NJ 07110
Re:PolyPid Ltd.
Registration Statement on Form F-3
Filed August 30, 2024
File No. 333-281863
Dear Dikla Czaczkes Akselbrad:
            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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Oded Har-Even, Esq.