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                              June 17, 2020

       Dikla Czaczkes Akselbrad
       Executive Vice President and Chief Financial Officer
       PolyPid Ltd.
       18 Hasivim Street
       Petach Tikva 4959376, Israel

                                                        Re: PolyPid Ltd.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed June 15, 2020
                                                            File No. 333-238978

       Dear Ms. Czaczkes Akselbrad:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our June
9, 2020 letter.

       Amendment No. 1 to Registration Statement on Form F-1 filed June 15,
2020

       Dilution, page 74

   1.                                                    You presented that
there were 9,330,881 shares purchased by the existing shareholders as
                                                        of March 31, 2020, on a
pro forma as adjusted basis. We further note that the total shares
                                                        issued and outstanding
are 13,742,118, on a pro forma basis at March 31, 2020. Both
                                                        numbers did not include
shares issued in this offering. Please tell us the reason(s) for the
                                                        discrepancies or revise
accordingly.
 Dikla Czaczkes Akselbrad
FirstName LastNameDikla Czaczkes Akselbrad
PolyPid Ltd.
Comapany NamePolyPid Ltd.
June 17, 2020
June 17, 2020 Page 2
Page 2
FirstName LastName
Consolidated Financial Statements
Consolidated Balance Sheets, page F-32

2.       Please state the shares issued and outstanding, on a pro forma basis
at March 31, 2020.
         Refer to Paragraph 29 of Regulation S-X Rule 5-02.
        You may contact Christie Wong at (202) 551-3684 or Daniel Gordon at
(202) 551-3486
if you have questions regarding comments on the financial statements and
related matters.
Please contact Chris Edwards at (202) 551-6761 or Tim Buchmiller at (202)
551-3635 with any
other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Madison A. Jones, Esq.