SecProbe.io

November 17, 2017
Phillip Schwartz
Chief Executive Officer
Entera Bio Ltd.
Kiryat Hadassah
Minrav Building - Fifth Floor
Jerusalem 9112002
Israel
Re:Entera Bio Ltd.
Amendment No. 2 to
Draft Registration Statement on Form F-1
Filed November 3, 2017
CIK No. 0001638097
Dear Dr. Schwartz:
            We have reviewed your amended draft registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
DRS/A submitted November 3, 2017
Summary, page 3
1.Please revise your table to disclose the "Additional Platform Molecules" that are in the
discovery phase and specify the additional indications they address.  Alternatively,
remove them from the pipeline table.

 FirstName LastNamePhillip Schwartz
 Comapany NameEntera Bio Ltd.
 June 16, 2017 Page 2
 FirstName LastName
Phillip Schwartz
Entera Bio Ltd.
November 17, 2017
Page 2
Exhibits
2.Please file Exhibit A-2 to Exhibit 10.1 and an execution version of Exhibit 10.12.
            You may contact Franklin Wyman at 202-551-3660 or Mark Brunhofer at 202-551-3638
if you have questions regarding comments on the financial statements and related
matters.  Please contact Ada D. Sarmento at 202-551-3798 or Mary Beth Breslin at 202-551-
3625 with any other questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Sophia Hudson, Esq.