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. Registration 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 statement. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Yasin Keshvargar, Esq.