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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

Date
May 13, 2026
Author
Miranda Toledano
Form
CORRESP
Company
Entera Bio Ltd.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Chris Edwards Entera Bio Ltd. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) Filed May 8, 2026 File No. 333-295710

RE:

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.

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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