Vascular Biogenics Ltd.
6 Jonathan Netanyahu St.
Or Yehuda
Israel 60376
VIA EDGAR AND FEDERAL EXPRESS
October 15, 2015
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4720
| Re: | Vascular Biogenics Ltd. |
Acceleration Request for Registration Statement on Form F-3
File No. 333-207250
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Vascular Biogenics Ltd. (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to October 19, 2015, at 4:00 p.m., Eastern Time, or as soon thereafter as possible.
In connection with the foregoing, the Company hereby acknowledges the following:
| • | should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions regarding this request, please contact Lawrence S. Wittenberg of Goodwin Procter LLP at (617) 570-1035.
Sincerely,
VASCULAR BIOGENICS LTD.
/s/ Dror Harats
Dror Harats
Chief Executive Officer
| cc: | Amos Ron,Vascular Biogenics Ltd. |
Lawrence S. Wittenberg,Goodwin ProcterLLP
James Xu,Goodwin ProcterLLP
