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<SEC-DOCUMENT>0000950136-07-006640.txt : 20071113
<SEC-HEADER>0000950136-07-006640.hdr.sgml : 20071112
<ACCEPTANCE-DATETIME>20070925171957
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950136-07-006640
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070925

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Protalix BioTherapeutics, Inc.
		CENTRAL INDEX KEY:			0001006281
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				650643773
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2 SNUNIT ST
		STREET 2:		SCIENCE PARK, POB 455
		CITY:			CARMIEL
		STATE:			L3
		ZIP:			21000
		BUSINESS PHONE:		972-4-988-9488

	MAIL ADDRESS:	
		STREET 1:		2 SNUNIT ST
		STREET 2:		SCIENCE PARK, POB 455
		CITY:			CARMIEL
		STATE:			L3
		ZIP:			21000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ORTHODONTIX INC
		DATE OF NAME CHANGE:	19980422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMBASSY ACQUISITION CORP
		DATE OF NAME CHANGE:	19960124
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P style="line-height:18.667px; margin:0px; font-size:16px" align=center>Protalix BioTherapeutics, Inc.<BR>
2 Snunit Street<BR>
Science Park</P>
<P style="line-height:18.667px; margin:0px; font-size:16px" align=center>Carmiel 20100</P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:32px; font-size:16px" align=center>Israel</P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:16px; font-size:16px">September 25, 2007</P>
<P style="line-height:18.667px; margin:0px; font-family:Times New Roman Bold; font-size:16px"><FONT FACE="Times New Roman Bold"><I>VIA COURIER AND EDGAR</I></FONT></P>
<A NAME="Name"></A><P style="line-height:18.667px; margin:0px; font-size:16px"><FONT FACE="Times New Roman">Mr. Greg Belliston</FONT></P>
<P style="line-height:18.667px; margin:0px; font-size:16px">Securities and Exchange Commission</P>
<P style="line-height:18.667px; margin:0px; font-size:16px">Division of Corporate Finance</P>
<P style="line-height:18.667px; margin:0px; font-size:16px">Mail Stop 6010</P>
<P style="line-height:18.667px; margin:0px; font-size:16px">100 F Street, N.E.</P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:16px; font-size:16px">Washington, D.C. &nbsp;20549</P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; padding-left:96px; padding-right:48px; text-indent:-48px; font-size:16px">Re:</P>
<P style="line-height:18.667px; margin:0px; padding-left:96px; padding-right:48px; font-size:16px"><U>Protalix BioTherapeutics, Inc.</U></P>
<P style="line-height:18.667px; margin:0px; text-indent:96px; font-size:16px"><U>Registration Statement on Form S-3 (File No. 333-144801)</U></P>
<P style="line-height:18.667px; margin:0px; padding-left:48px; text-indent:48px; font-size:16px"><U>Acceleration Request</U></P>
<P style="margin:0px"><BR></P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:16px; font-size:16px">Ladies and Gentlemen:</P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:16px; text-indent:48px; font-size:16px">Protalix BioTherapeutics, Inc. (the &#147;Company&#148;) pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests the Securities and Exchange Commission (the &#147;Commission&#148;) to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as then amended, effective as of 4:30 P.M., eastern standard time, on September 26, 2007, or as soon thereafter as practicable. &nbsp;The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.</P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:16px; text-indent:48px; font-size:16px">The Company acknowledges that (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</P>
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<P style="line-height:18.667px; margin-top:0px; margin-bottom:16px; text-indent:48px; font-size:16px">Please contact Jim Tanenbaum of Morrison &amp; Foerster LLP with any questions or comments at 212-468-8163. &nbsp;Thank you for your assistance with this filing.</P>
<P style="line-height:18.667px; margin-top:16px; margin-bottom:16px; padding-left:47%; font-size:16px">Sincerely yours,</P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:32px; padding-left:47%; font-size:16px">PROTALIX BIOTHERAPEUTICS, INC.</P>
<TABLE width="100%" cellspacing=0 style="font-size:13.333px">
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<TR><TD valign=top width=47%><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top colspan=2><P style="line-height:18.667px; margin:0px; font-size:16px">By: <U>/s/ David Aviezer</U></P>
</TD></TR>
<TR><TD valign=top width=47%><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=5%><P style="line-height:18.667px; margin:0px; font-size:16px">Name:</P>
</TD><TD valign=top width=48%><P style="line-height:18.667px; margin:0px; font-size:16px">David Aviezer</P>
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<TR><TD valign=top width=47%><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=5%><P style="line-height:18.667px; margin:0px; font-size:16px">Title:</P>
</TD><TD valign=top width=48%><P style="line-height:18.667px; margin:0px; font-size:16px">President and Chief Executive Officer</P>
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<P style="line-height:18.667px; margin-top:12px; font-size:16px">cc: Morrison &amp; Foerster LLP</P>
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