Sol-Gel Technologies Ltd. — Regulatory Filings 2019

Apr 10, 2019

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Sol-Gel Technologies Ltd.

7 Gold Meir St., Weizmann Science Park

Ness Ziona, 7403650, Israel

April 10, 2019

Via EDGAR Transmission

Tonya K. Aldave, Esq.

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Sol-Gel Technologies Ltd. Registration Statement on Form F-3 Filed March 28, 2019 Registration No. 333-230564

Dear Ms. Aldave:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on April 12, 2019 at 4:00 p.m. Eastern Time or as soon thereafter as practicable, or at such later time as Sol-Gel Technologies Ltd. (the “ Company ”) or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the Company, at (212) 906-2916, or in his absence, Salvatore Vanchieri at (212) 906-4605, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Sincerely yours,
Sol-Gel Technologies Ltd.
By:	/s/ Gilad Mamlok
	Gilad Mamlok
	Chief Financial Officer

cc: Nathan Ajiashvili, Latham & Watkins LLP

Perry Wildes, Gross, Kleinhendler, Hodak, Halevy, Greenberg, Shenhav & Co.