December 11, 2018

Frank G. Haluska
Chief Executive Officer
Anchiano Therapeutics Ltd.
1/3 High-Tech Village, Givat Ram
P.O. Box 39264
Jerusalem, 9139102
Israel

       Re: Anchiano Therapeutics Ltd.
           Amendment No. 1 to Draft Registration Statement on Form F-1
           Submitted November 27, 2018
           CIK No. 0001534248

Dear Dr. Haluska:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 1 to Draft Registration Statement on Form F-1

Prospectus Summary
Overview, page 1

1.     We note your response to prior comment 1. Please remove any implication
that your
       product candidates are more likely than others to receive FDA approval
or explain to us
       why the following statements are appropriate in the context in which
they are made: the
       statement on page 1 regarding your belief that "the clinical trial
program [you] have
       accomplished to date provides a foundation for the regulatory pathway to
approval for
       commercialization and wide distribution of [your] product candidate";
and the statement
 Frank G. Haluska
Anchiano Therapeutics Ltd.
December 11, 2018
Page 2
      on page 68 that "[t]aken together, [you] believe these results support a
path to FDA and
      wider regulatory approval for inodiftagene."
Index to Consolidated Financial Statements
Notes to the Consolidated Financial Statements
NOTE 3--SIGNIFICANT ACCOUNTING POLICIES
I. Grants for participation in research and development expenses Page F-13,
page F-13

2.    With respect to your response to our comment 15, please revise your
disclosure to clarify
      that there is no requirement to transfer the intellectual property
underlying the R&D if you
      abandon the research and development or otherwise cannot generate product
or licensing
      revenues from the R&D.
        You may contact Tabatha McCullom at (202) 551-3658 or Mark Brunhofer at
(202) 551-
3638 if you have questions regarding comments on the financial statements and
related matters.
Please contact Tonya Aldave at (202) 551-3601 or J. Nolan McWilliams,
Attorney-Advisor, at
(202) 551-3217 with any other questions.



                                                            Sincerely,
FirstName LastNameFrank G. Haluska
                                                            Division of
Corporation Finance
Comapany NameAnchiano Therapeutics Ltd.
                                                            Office of
Healthcare & Insurance
December 11, 2018 Page 2
cc:       Anna T. Pinedo, Esq.
FirstName LastName