OWC PHARMACEUTICAL RESEARCH CORP.
2 Ben Gurion St., Ramat Gan
Israel 5257334
June 28, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Caleb French
| Re: | OWC Pharmaceutical Research Corp. | |
| Registration Statement on Form S-1 | ||
| Filed June 14, 2018, as amended on June 28, 2018 | ||
| File No. 333-225641 | ||
| Request for Acceleration |
Ladies and Gentleman:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, OWC Pharmaceutical Research Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on July 2, 2018, or as soon as thereafter practicable.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
If you have any questions regarding this request, please contact Kenneth R. Koch, Esq. of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (212) 692-6768.
| Very truly yours, | ||
| OWC Pharmaceutical Research Corp. | ||
| /s/ Mordechi Bignitz | ||
| By: | Mordechi Bignitz | |
| Title: | Chief Executive Officer | |
| cc: | Abraham A. Reshtick, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |
