Correspondence 0001213900-26-056527 from NewcelX Ltd. (NCEL)
NewcelX Ltd.
Date: May 14, 2026 · CIK: 0001783036 · Accession: 0001213900-26-056527
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File numbers found in text: 333-295770
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CORRESP 1 filename1.htm NewcelX Ltd. Hohstrasse 1 8302 Kloten, Switzerland May 14, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 RE: NewcelX Ltd. (CIK 0001783036) Registration Statement No. 333-295770 on Form F-3 (the "Registration Statement") Ladies and Gentlemen: NewcelX 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 May 15, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, Greenberg Traurig, P.A., by calling Gary Emmanuel at 212.801.9200. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration. Very truly yours, NEWCELX LTD. By: /s/ Ronen Twito Ronen Twito Chief Executive Officer