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SEC Comment Letter for Polyrizon Ltd. (PLRZ) (CIK 0001893645) (PLRZ) — Apr 28, 2026

Polyrizon Ltd. (PLRZ) (CIK 0001893645)
Date: April 28, 2026 · CIK: 0001893645 · Accession: 0000000000-26-004342

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File numbers found in text: 333-295271

Date
April 28, 2026
Author
Tomer Izraeli
Form
UPLOAD
Company
Polyrizon Ltd. (PLRZ) (CIK 0001893645)

Letter

April 28, 2026 Tomer Izraeli Chief Executive Officer Polyrizon Ltd. 8 HaPnina Street Raanana, 4321545, Israel Re: Polyrizon Ltd. Registration Statement on Form F-1 Filed April 23, 2026 File No. 333-295271 Dear Tomer Izraeli: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Win Rutherfurd, Esq.

Show Raw Text
April 28, 2026
Tomer Izraeli
Chief Executive Officer
Polyrizon Ltd.
8 HaPnina Street
Raanana, 4321545, Israel
Re: Polyrizon Ltd.
Registration Statement on Form F-1
Filed April 23, 2026
File No. 333-295271
Dear Tomer Izraeli:
 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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc: Win Rutherfurd, Esq.