United States securities and exchange commission logo

                          June 4, 2020

       Dror Harats, MD
       Chief Executive Officer
       Vascular Biogenics Ltd.
       8 HaSatat St.
       Israel 7178106

                                                        Re: Vascular Biogenics
Statement on Form F-1
                                                            Filed June 1, 2020
                                                            File No. 333-238834

       Dear Dr. 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 Tim
Buchmiller at (202) 551-3635 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Lawrene S. Wittenberg,