Intercure Ltd. — Regulatory Filings 2021

Sep 30, 2021

CORRESP 1 filename1.htm

Intercure Ltd.

85 Medinat ha-Yehudim Street

Herzliya, 4676670, Israel

September 30, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention:
Kevin
Dougherty
Jeanne
Baker
Jeanne
Bennett

Re:
Amendment
No. 3 to Registration Statement on Form F-1
File
No. 333-257913
Request
for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:15 pm EDT on October 4, 2021, or as soon thereafter as is practicable.

Please contact Mark Selinger of McDermott Will & Emery at (212) 547-5438 or mselinger@mwe.com or Daniel Woodard of McDermott Will & Emery at (202) 756-8298 or dwoodard@mwe.com for any questions you may have. Please notify Mr. Selinger and Mr. Woodard when this request for acceleration has been granted.

| Very
truly yours, | |
| --- | --- |
| Intercure
Ltd. | |
| By: | /s/
Alexander Rabinovich |
| Name: | Alexander
Rabinovich |
| Title: | Chief
Executive Officer |

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