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SEC Comment Letter for Quoin Pharmaceuticals, Ltd. (QNRX) (CIK 0001671502) (QNRX) — Aug 10, 2017

Quoin Pharmaceuticals, Ltd. (QNRX) (CIK 0001671502)
Date: Aug. 10, 2017 · CIK: 0001671502 · Accession: 0000000000-17-028232

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File numbers found in text: 333-219614

Date
August 9, 2017
Author
/s/ Caleb French for
Form
UPLOAD
Company
Quoin Pharmaceuticals, Ltd. (QNRX) (CIK 0001671502)

Letter

Mail Stop 3030 August 9, 2017 Via E -mail Dr. Shai Yarkoni Chief Executive Officer Cellect Biotechnology Ltd. 23 Hata’as Street Kfar Saba, Israel 44425

Re: Cellect Biotechnology Ltd. Registration Statement on Form F-3 Filed August 1, 2017 File No. 333-219614

Dear Dr. Yarkoni :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Caleb French at (202) 551 -6947 with any questions.

Sincerely,
/s/ Caleb French for

Show Raw Text
Mail Stop 3030
August 9, 2017

Via E -mail
Dr. Shai Yarkoni
Chief Executive Officer
Cellect Biotechnology Ltd.
23 Hata’as Street
Kfar Saba, Israel 44425

Re: Cellect Biotechnology Ltd.
  Registration Statement on Form F-3
Filed  August 1, 2017
  File No.  333-219614

Dear Dr. Yarkoni :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Caleb French  at (202) 551 -6947  with any questions.

Sincerely,

 /s/ Caleb French for

 Amanda Ravitz
Assistant Director
Office of Electronics and Machinery

cc:  Gary Emmanuel, Esq.
 McDermott Will & Emery LLP