PolyPid Ltd.

18 Hasivim Street

Petach Tikva 4959376, Israel

 

VIA EDGAR

June 23, 2020

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:	Christie Wong
	Daniel Gordon
	Chris Edwards
	Tim Buchmiller

 

Re:	PolyPid Ltd. Acceleration Request for Registration Statement on Form F-1 File No. 333-238978

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), PolyPid Ltd. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to June 25, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Cooley LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

 

Once the Registration Statement is effective, please orally confirm the event with our counsel, Cooley LLP, by calling Divakar Gupta at (212) 479-6474, or in his absence, Madison Jones at (202) 728-7087.

 

 

If you have any questions regarding this request, please contact Divakar Gupta of Cooley LLP at (212) 479-6474 or Madison Jones of Cooley LLP at (202) 728-7087. Thank you for your assistance with this matter.

 

		Sincerely,
		POLYPID LTD.
		/s/ Amir Weisberg
		Amir Weisberg
		Chief Executive Officer
		cc:	Dikla Czaczkes Akselbrad, PolyPid Ltd
			Divakar Gupta, Cooley LLP
			Madison Jones, Cooley LLP
			Oded Har-Even, Sullivan & Worcester Israel (Har Even & Co.)
			Nathan Ajiashvili, Latham & Watkins LLP
			Barry P. Levenfeld, Yigal Arnon & Co.