| Global Markets & Investment Banking | |
 | One Bryant Park – 8th Floor New York, New York 10036 |
September 24, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Enzymotec Ltd. |
| Registration Statement on Form F-1 (SEC File No. 333-190781) |
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Enzymotec Ltd. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern time, on September 26, 2013 or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised that we have distributed approximately 7,614 copies of the Preliminary Prospectus dated September 16, 2013 (the “Preliminary Prospectus”) through the date hereof, to underwriters, dealers, institutions and others.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
JEFFERIES LLC
As Representatives
| By: | MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | |
| By: | /s/ Richard A. Diaz | |
| Name: Richard A. Diaz | ||
| Title: Authorized Signatory | ||
| By: | JEFFERIES LLC | |
| By: | /s/ Gil Bar-Nahum | |
| Name: Gil Bar-Nahum | ||
| Title: Managing Director | ||