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Correspondence 0001213900-24-089496 from Polyrizon Ltd. (PLRZ)

Polyrizon Ltd.
Date: Oct. 22, 2024 · CIK: 0001893645 · Accession: 0001213900-24-089496

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File numbers found in text: 333-266745

Date
October 22, 2024
Author
Robert Eide
Form
CORRESP
Company
Polyrizon Ltd.

Letter

Re: Polyrizon Ltd.

October 22, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Registration Statement on Form F-1

File No. 333-266745

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on October 18, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Monday, October 21, 2024, at 5:00 p.m. Eastern Time or as soon as reasonably practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Very truly yours,
Aegis Capital Corp.

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CORRESP
1
filename1.htm

October 22, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

    Re:
    Polyrizon Ltd.

    Registration Statement on Form F-1

    File No. 333-266745

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence
via EDGAR on October 18, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement
for Monday, October 21, 2024, at 5:00 p.m. Eastern Time or as soon as reasonably practicable thereafter, in accordance with Rule 461 under
the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time
and we hereby formally withdraw our request for acceleration of the effective date.

    Very truly yours,

    Aegis Capital Corp.

    /s/ Robert Eide

    Robert Eide

    Chief Executive Officer