SecProbe.io

CORRESP
1
filename1.htm

Oppenheimer
& Co. Inc.

85 Broad Street

New
York, NY 10004

January 29, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 Re: Entera Bio Ltd.

Withdrawal
of Acceleration Request- Registration Statement on Form F-1, as amended

File
No. 333-221472

Ladies and Gentlemen:

Reference is made to our letter, filed as
correspondence via EDGAR on January 19, 2018, in which we, as representative of the several underwriters of Entera Bio Ltd.’s
proposed initial public offering of ordinary shares, joined Entera Bio Ltd.’s request for acceleration of the effective date
of the above-referenced Registration Statement for Tuesday, January 23, 2018, at 4:00 p.m. Eastern Time. Entera Bio Ltd. is no
longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request
for acceleration of the effective date.

    Very truly yours,

    Oppenheimer & Co. Inc.

    By:
    /s/ Michael Margolis

    Name:
    Michael Margolis

    Title:
    Managing Director