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SEC Company Response from Quoin Pharmaceuticals, Ltd. (QNRX) (CIK 0001671502) (QNRX) — Feb 6, 2019

Quoin Pharmaceuticals, Ltd. (QNRX) (CIK 0001671502)
Date: Feb. 6, 2019 · CIK: 0001671502 · Accession: 0001213900-19-001766

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File numbers found in text: 333-229083

Date
February 6, 2019
Author
Cellect
Form
CORRESP
Company
Quoin Pharmaceuticals, Ltd. (QNRX) (CIK 0001671502)

Letter

Cellect Biotechology Ltd.

23 Hata’as Street

Kfar Saba, 44425, Israel

February 6, 2019

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: Cellect Biotechnology Ltd. (CIK: 0001671502)

Registration Statement No. 333-229083

on Form F-1 (the “Registration Statement”)

Ladies and Gentlemen:

Cellect Biotechnology Ltd. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become effective on Thursday, February 7, 2019, at 5:00 PM, Eastern Time, or as soon thereafter as is practicable.

The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
Cellect
Biotechnology Ltd.

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CORRESP
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Cellect Biotechology Ltd.

23 Hata’as Street

Kfar Saba, 44425, Israel

February 6, 2019

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    RE:
    Cellect Biotechnology Ltd. (CIK: 0001671502)

        Registration Statement No. 333-229083

        on Form F-1 (the “Registration Statement”)

Ladies and Gentlemen:

Cellect Biotechnology Ltd.
(the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement
pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become
effective on Thursday, February 7, 2019, at 5:00 PM, Eastern Time, or as soon thereafter as is practicable.

The Registrant understands
that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation
of the fact that the Registrant is aware of its responsibilities under the Securities Act as they relate to the proposed public
offering of the securities specified in the Registration Statement.

    Very truly yours,

    Cellect
        Biotechnology Ltd.

    By:
    /s/ Shai Yarkoni

    Shai Yarkoni, Chief Executive Officer