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                            June 9, 2020

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

                                                        Re: PolyPid Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed June 5, 2020
                                                            File No. 333-238978

       Dear Ms. Czaczkes Akselbrad:

              We have reviewed your 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.

       Registration Statement on Form F-1 filed June 5, 2020

       Dilution , page 73

   1.                                                   We note your
correspondence to comment 4. It appears you did not deduct the
                                                        redeemable preferred
shares from your determination of net tangible book value. The
                                                        redemption of such
shares are outside of the company's control which represented a future
                                                        obligation per ASR 268.
As such, please exclude such amount from your net tangible
                                                        book value and revise
your dilution calculation and related disclosures as appropriate.
 Dikla Czaczkes Akselbrad
FirstName LastNameDikla Czaczkes Akselbrad
PolyPid Ltd.
Comapany NamePolyPid Ltd.
June 9, 2020
June 9, 2020 Page 2
Page 2
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        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.