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Correspondence 0001213900-26-050349 from Polyrizon Ltd. (PLRZ)

Polyrizon Ltd.
Date: April 30, 2026 · CIK: 0001893645 · Accession: 0001213900-26-050349

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File numbers found in text: 333-295271

Date
April 30, 2026
Author
Tomer Izraeli
Form
CORRESP
Company
Polyrizon Ltd.

Letter

Polyrizon Ltd.

5 Ha-Tidhar Street

Raanana, 4366507, Israel

April 30, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: Polyrizon Ltd. (CIK 0001893645) Registration Statement No. 333-295271 on Form F-1 (the "Registration Statement")

Ladies and Gentlemen:

Polyrizon 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 4, 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 David Huberman at 312.364.1633. The Company hereby authorizes Mr. Huberman to orally modify or withdraw this request for acceleration.

Very truly yours,
POLYRIZON LTD.

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CORRESP
 1
 filename1.htm

 Polyrizon Ltd.

 5 Ha-Tidhar Street

 Raanana, 4366507, Israel

 April 30, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 RE:
 Polyrizon Ltd. (CIK 0001893645)
 Registration Statement No. 333-295271 on Form F-1 (the "Registration Statement")

 Ladies and Gentlemen:

 Polyrizon 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 4, 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 David Huberman at 312.364.1633. The Company hereby authorizes Mr. Huberman to orally modify or withdraw this request for acceleration.

 Very truly yours,

 POLYRIZON LTD.

 By:
 /s/ Tomer Izraeli

 Tomer Izraeli

 Chief Executive Officer