Correspondence 0001178913-26-002638 from Entera Bio Ltd. (ENTX)
Entera Bio Ltd.
Date: May 13, 2026 · CIK: 0001638097 · Accession: 0001178913-26-002638
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File numbers found in text: 333-295710
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CORRESP 1 filename1.htm Entera Bio Ltd. Minrav Building – Fifth Floor Jerusalem, Israel 9112002 May 13, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Chris Edwards RE: Entera Bio Ltd. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) Filed May 8, 2026 File No. 333-295710 Dear Mr. Edwards: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on May 15, 2026, or as soon thereafter as practicable. [Signature page follows] Very truly yours, Entera Bio Ltd. By: /s/ Miranda Toledano Name: Miranda Toledano Title: Chief Executive Officer