Pluri Inc. — Capital/Financing Update 2023

Sep 19, 2023

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Pluri Inc.

MATAM Advanced Technology Park Building No. 5 Haifa, Israel 3508409

September 19, 2023

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Attn : Doris Stacey Gama

Re:
Registration Statement on Form S-3
Filed July 20, 2023
File No. 333-273347

Ladies and Gentlemen:

Pluri Inc. (the “ Company ”) hereby requests acceleration of the effectiveness of the above-referenced registration statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Securities Act ”), so that it may become effective on September 21, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the above-referenced registration statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced registration statement.

Very truly yours,
PLURI INC.
By:	/s/
Chen Franco-Yehuda
	Chen Franco-Yehuda
	Chief Financial Officer

cc:
Howard E. Berkenblit, Esq. Ron Ben-Bassat, Esq.

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