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
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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