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SEC Comment Letter 0000000000-26-004953 to NewcelX Ltd. (NCEL)

NewcelX Ltd.
Date: May 14, 2026 · CIK: 0001783036 · Accession: 0000000000-26-004953

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File numbers found in text: 333-295770

Date
May 14, 2026
Author
Omri Hagai
Form
UPLOAD
Company
NewcelX Ltd.

Letter

May 14, 2026 Omri Hagai Chief Financial Officer NewcelX Ltd. Hohstrasse 1 8302 Kloten, Switzerland Re: NewcelX Ltd. Registration Statement on Form F-3 Filed May 11, 2026 File No. 333-295770 Dear Omri Hagai: 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gary Emmanuel

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May 14, 2026
Omri Hagai
Chief Financial Officer
NewcelX Ltd.
Hohstrasse 1
8302 Kloten, Switzerland
Re: NewcelX Ltd.
Registration Statement on Form F-3
Filed May 11, 2026
File No. 333-295770
Dear Omri Hagai:
 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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Gary Emmanuel