December 12, 2019

Shachar Schlosberger
Chief Financial Officer
Enlivex Therapeutics Ltd.
14 Einstein Street
Nes Ziona, Israel 7403618

       Re: Enlivex Therapeutics Ltd.
           Form 20-F for the year ended December 31, 2018
           Filed on April 30, 2019
           File No. 001-36578

Dear Ms. Schlosberger:

       We have limited our review of your filing to the financial statements
and related
disclosures 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 these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 20-F for the year ended December 31, 2018

General

1.    We note that on March 26, 2019 Bioblast Pharma Ltd (Bioblast) and Enlivex
Therapeutics
      Ltd (Enlivex) consummated a merger transaction that was treated as a
reverse
      capitalization of Bioblast with Enlivex identified as the accounting
acquirer for financial
      accounting and reporting purposes. We further note that the information
presented in your
      Form 20-F for the year ended December 31, 2018, including the financial
statements
      presented in Item 18, is that of Enlivex. However, because the reverse
capitalization
      occurred on March 26, 2019, Bioblast, as the legal acquirer and reporting
entity, was
      required to file all its periodic reports as they become due for periods
that ended before
      the consummation of the merger. As such, please amend your Form 20-F.
Ensure your
      amended Form 20-F includes the required disclosures and financial
statements for each
      Item as they relate to Bioblast, including but not limited to, an updated
management
      assessment of the effectiveness of internal controls over financial
reporting and disclosure
 Shachar Schlosberger
Enlivex Therapeutics Ltd.
December 12, 2019
Page 2
         controls and procedures as of December 31, 2018.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Ameen Hamady at 202-551-3891 or in his absence, Jeanne
Baker at
202-551-3691 with any questions.



FirstName LastNameShachar Schlosberger                      Sincerely,
Comapany NameEnlivex Therapeutics Ltd.
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Corporation Finance
December 12, 2019 Page 2                                    Office of Life
Sciences
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