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Correspondence 0001213900-25-007257 from PolyPid Ltd. (PYPD)

PolyPid Ltd.
Date: Jan. 28, 2025 · CIK: 0001611842 · Accession: 0001213900-25-007257

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File numbers found in text: 333-284376

Date
January 28, 2025
Author
Dikla Czaczkes Akselbrad
Form
CORRESP
Company
PolyPid Ltd.

Letter

PolyPid Ltd.

18 Hasivim Street

Petach Tikva

495376, Israel

January 28, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: PolyPid Ltd. (CIK 0001611842)

Registration Statement No. 333-284376 on Form F-3 (the “Registration Statement”)

Ladies and Gentlemen:

PolyPid Ltd. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become effective on January 30, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
POLYPID LTD.

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CORRESP
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PolyPid Ltd.

18 Hasivim Street

Petach Tikva

495376, Israel

January 28, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    RE:
    PolyPid Ltd. (CIK 0001611842)

    Registration Statement No. 333-284376 on Form F-3 (the “Registration Statement”)

Ladies and Gentlemen:

PolyPid Ltd. (the “Registrant”)
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Securities Act”), so that it may become effective on January 30, 2025, at 4:30 p.m.,
Eastern Time, or as soon thereafter as is practicable.

The Registrant understands
that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange
Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

    Very truly yours,

    POLYPID LTD.

    By:
    /s/ Dikla Czaczkes Akselbrad

    Dikla Czaczkes Akselbrad
 Chief Executive Officer