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CORRESP Filing

CollPlant Biotechnologies Ltd
Date: April 17, 2026 · CIK: 0001631487 · Accession: 0001213900-26-045150

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File numbers found in text: 333-294738

Date
April 17, 2026
Author
Eran Rotem
Form
CORRESP
Company
CollPlant Biotechnologies Ltd

Letter

CollPlant Biotechnologies Ltd.

4 Oppenheimer, Weizmann Science Park

Rehovot 7670104, Israel

April 17, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: CollPlant Biotechnologies Ltd.

Registration Statement on Form F-1

File No. 333-294738

VIA EDGAR

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CollPlant Biotechnologies Ltd. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form F-1 (File No. 333-294738) of the Registrant (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will be declared effective at 4:30 p.m., Eastern Time, on April 21, 2026 or as soon thereafter as may be practicable.

The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, Greenberg Traurig, LLP, by calling Gary Emmanuel at (212) 801-9337. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration.

Very truly yours,
COLLPLANT BIOTECHNOLOGIES LTD.

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CORRESP
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filename1.htm

CollPlant Biotechnologies Ltd.

4 Oppenheimer, Weizmann Science Park

Rehovot 7670104, Israel

April 17, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:  CollPlant
                                            Biotechnologies Ltd.

    Registration
                                            Statement on Form F-1

    File
                                            No. 333-294738

VIA EDGAR

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, CollPlant Biotechnologies Ltd. (the “Registrant”) hereby respectfully requests
that the effectiveness of the Registration Statement on Form F-1 (File No. 333-294738) of the Registrant (the “Registration Statement”)
be accelerated so that the Company’s Registration Statement will be declared effective at 4:30 p.m., Eastern Time, on April 21,
2026 or as soon thereafter as may be practicable.

The undersigned respectfully requests
that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, Greenberg Traurig, LLP, by calling
Gary Emmanuel at (212) 801-9337. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration.

    Very truly yours,

    COLLPLANT BIOTECHNOLOGIES LTD.

    By:
    /s/ Eran Rotem

    Name:

        Title:

    Eran Rotem
Deputy
    CEO and Chief Financial Officer

cc:  Gary
                                            Emmanuel (Greenberg Traurig, LLP)