SecProbe.io

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CELLECT BIOTECHNOLOGY LTD.

23 Hata’as Street

Kfar Saba, Israel 44425

    February 7, 2018

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Cellect Biotechnology Ltd.

    Registration Statement on Form F-1

    File No. 333-222334

Ladies and Gentlemen:

Pursuant to Rule 461 of
the General Rules and Regulations under the Securities Act of 1933, as amended, Cellect Biotechnology Ltd. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become
effective at 4:00 p.m., Eastern Time, on February 8, 2018, or as soon thereafter as possible.

The Company hereby acknowledges
the following:

    ·
    should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

    ·
    the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

    ·
    the Company may not assert staff comments and the declaration of effectiveness of this Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

    CELLECT BIOTECHNOLOGY LTD.

    By:
    /s/ Eyal Leibovitz

    Name:
     Eyal Leibovitz

    Title:
    Chief Financial Officer