United States securities and exchange commission logo January 5, 2021 David Palach Co-Chief Executive Officer Save Foods Inc. Raoul Wallenberg 20 Tel Aviv, Israel 6971916 Re: Save Foods Inc. Draft Registration Statement on Form S-1 Submittted December 28, 2020 CIK No. 0001789192 Dear Mr. Palach: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David Huberman, Esq.