United States securities and exchange commission logo

                           January 4, 2021

       Dror Harats
       Chief Executive Officer
       Vascular Biogenics Ltd.
       8 HaSatat St.
       Modi   in
       Israel 7178106

                                                        Re: Vascular Biogenics
Statement on Form F-3
                                                            Filed December 30,
                                                            File No. 333-251821

       Dear Mr. Harats:

              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 Jason L.
Drory at 202-551-8342 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Michael J. Rosenberg,