United States securities and exchange commission logo March 17, 2023 Alon Seri-Levy, Ph.D. Chief Executive Officer Sol-Gel Technologies Ltd. 7 Golda Meir St. Weizmann Science Park Ness Ziona, 7403648, Israel Re: Sol-Gel Technologies Ltd. Registration Statement on Form F-1 Filed March 10, 2023 File No. 333-270478 Dear Alon Seri-Levy: This is to advise you that we have not reviewed and will not review your registration statement. 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Salvatore Vanchieri, Esq.