OWC PHARMACEUTICAL RESEARCH CORP.
2 Ben Gurion St., Ramat Gan
Israel 5257334
June 27, 2019
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 May 31, 2019 |
| | File No. 333-231865 |
| | 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 10:00 a.m., Eastern Time, on June 28, 2019, 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 Jeffrey Schultz, Esq. of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (212) 692-6732.
| 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. |