Macrocure Ltd.
25 Hasivim Street
Petach Tikva 4959383, Israel
July 28, 2014
BY EDGAR
Jeffrey P. Riedler
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Macrocure Ltd. | |||
| Registration Statement on Form F-1 | ||||
| (File No. 333-196961) |
Dear Mr. Riedler:
Pursuant to Rule 461 under the Securities Act of 1933 (the "Securities Act"), Macrocure Ltd. (the "Company") hereby requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the "Commission") so that the Registration Statement, as then amended, will become effective under the Securities Act at 3:00 p.m. ET on July 30, 2014 or as soon thereafter as practicable.
The Company hereby acknowledges that:
| · | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; 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. |
We request that we be notified of such effectiveness by a telephone call to Andrea L. Nicolas of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3416 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| MACROCURE LTD. | ||
| /s/ Shai Lankry | ||
| By: | Shai Lankry | |
| Title: | Chief Financial Officer | |
| cc: | Phyllis G. Korff, Esq. |
| Andrea L. Nicolas, Esq. | |
| Skadden, Arps, Slate, Meagher & Flom LLP | |
| Four Times Square | |
| New York, NY 10036 |
