January 7, 2016
Securities and Exchange Commission
Division of Corporation Finance
110 F Street, N.E.
Washington, D.C. 20549
Enzymotec Ltd. (the “Company”) Annual Report (File No. 001-36073) on Form 20-F Filed on March 2, 2015 (the “Form 20-F”) |
Ladies and Gentlemen:
The Company hereby acknowledges that:
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the Form 20-F; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and |
| · | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Should you have any questions regarding this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754 of White & Case LLP, counsel to the Company.
Sincerely, ENZYMOTEC LTD. By: /s/ Oren Bryan Name: Oren Bryan Title: Chief Financial Officer |
Enzymotec Ltd. P.O. Box 6 Migdal HaEmeq 23106 Israel · Tel: 972 74-7177177 · Fax: 972 74-7177001
www.enzymotec.com