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SEC Comment Letter for CollPlant Biotechnologies Ltd (CLGN) (CIK 0001631487) (CLGN) — Jan 14, 2026

CollPlant Biotechnologies Ltd (CLGN) (CIK 0001631487)
Date: Jan. 14, 2026 · CIK: 0001631487 · Accession: 0000000000-26-000496

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File numbers found in text: 333-292640

Date
January 14, 2026
Author
Yehiel Tal
Form
UPLOAD
Company
CollPlant Biotechnologies Ltd (CLGN) (CIK 0001631487)

Letter

January 14, 2026 Yehiel Tal Chief Executive Officer and Chairman of the Board CollPlant Biotechnologies Ltd 4 Oppenheimer, Weizmann Science Park Rehovot 7670104, Israel Re:CollPlant Biotechnologies Ltd Registration Statement on Form F-3 Filed January 9, 2026 File No. 333-292640 Dear Yehiel Tal: 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 Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Gary Emmanuel, Esq.

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January 14, 2026
Yehiel Tal
Chief Executive Officer and Chairman of the Board
CollPlant Biotechnologies Ltd
4 Oppenheimer, Weizmann Science Park
Rehovot 7670104, Israel
Re:CollPlant Biotechnologies Ltd
Registration Statement on Form F-3
Filed January 9, 2026
File No. 333-292640
Dear Yehiel Tal:
            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 Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Gary Emmanuel, Esq.