United States securities and exchange commission logo

                          July 17, 2020

       Adam Gridley
       Chief Executive Officer
       Entera Bio Ltd.
       Kiryat Hadassah
       Minrav Building - Fifth Floor
       Jerusalem, Israel

                                                        Re: Entera Bio Ltd.
Statement on Form F-3
                                                            Filed July 13, 2020
                                                            File No. 333-239843

       Dear Mr. Gridley:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Deanna
Virginio at 202-551-4530 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Yasin Keshvargar, Esq.