Entera Bio Ltd.

May 13, 2026

VIA EDGAR
United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Chris Edwards

 

RE:	Entera Bio Ltd. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) Filed May 8, 2026 File No. 333-295710

Dear Mr. Edwards:

 

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on May 15, 2026, or as soon thereafter as practicable.

 

[Signature page follows]

 

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