Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Re:
PainReform Ltd.
Registration Statement on Form F-3
File No. 333-259318
VIA EDGAR
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, PainReform Ltd. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form F-3 (File No. 333-259318) of the Registrant (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will be declared effective at 4:00 p.m., Eastern Time, on September 13, 2021 or as soon thereafter as may be practicable.
The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, McDermott Will & Emery LLP, by calling Gary Emmanuel at (212) 547-5541. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration.
Very truly yours,
PAINREFORM LTD.
By: /s/ Ilan Hadar
Name: Ilan Hadar
Title: Chief Executive Officer
cc: Gary Emmanuel (McDermott Will & Emery LLP)
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