January 6, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jason Drory
Re: Vascular Biogenics Ltd.
Acceleration Request for Registration Statement on Form F-3
File No. 333-251821
Dear Mr. Drory:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Vascular Biogenics Ltd. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 8, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Michael Rosenberg at (212) 813-8885. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Michael Rosenberg, by email to firstname.lastname@example.org or by facsimile to (646) 558-4102.
If you have any questions regarding this request, please contact Michael Rosenberg of Goodwin Procter LLP at (212) 813-8885.
|Vascular Biogenics Ltd.|
|/s/ Amos Ron|
|Chief Financial Officer|
|cc:||Dror Harats, Vascular Biogenics Ltd.|
|Lawrence Wittenberg, Esq., Goodwin Procter LLP|
|Michael Rosenberg, Esq., Goodwin Procter LLP|