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Intercure Ltd. Regulatory Filings 2021

Aug 27, 2021

6857_rns_2021-08-27_6d3c41ad-b827-40a4-8bf6-6b0f705e71f2.zip

Regulatory Filings

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CORRESP 1 filename1.htm

Intercure Ltd.

85 Medinat ha-Yehudim Street

Herzliya, 4676670, Israel

August 27, 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. 2 to Registration Statement on Form 20-F
File
No. 001-40614
Request
for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, 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 August 31, 2021, or as soon thereafter as is practicable.

The Company has been informed by The Nasdaq Stock Market LLC (the “NASDAQ”) that the NASDAQ will certify to the Commission that the Company has been approved by the NASDAQ for listing and registration.

Please contact Mark Selinger of McDermott Will & Emery at (212) 547-5438 or [email protected] or Daniel Woodard of McDermott Will & Emery at (202) 756-8298 or [email protected] 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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