VIA EDGAR

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 mrosenberg@goodwinlaw.com 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.

 

  Sincerely,
   
  Vascular Biogenics Ltd.
   
  /s/ Amos Ron
  Amos Ron
  Chief Financial Officer

 

cc: Dror Harats, Vascular Biogenics Ltd.
  Lawrence Wittenberg, Esq., Goodwin Procter LLP
  Michael Rosenberg, Esq., Goodwin Procter LLP