<SEC-DOCUMENT>0001178913-20-002275.txt : 20200904
<SEC-HEADER>0001178913-20-002275.hdr.sgml : 20200904
<ACCEPTANCE-DATETIME>20200805162722
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-20-002275
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200805

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPUGEN LTD
		CENTRAL INDEX KEY:			0001119774
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		26 HAROKMIM STREET
		STREET 2:		BUILDING D
		CITY:			HOLON
		STATE:			L3
		ZIP:			5885849
		BUSINESS PHONE:		011-972-3-765-8585

	MAIL ADDRESS:	
		STREET 1:		26 HAROKMIM STREET
		STREET 2:		BUILDING D
		CITY:			HOLON
		STATE:			L3
		ZIP:			5885849
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="line-height: 1.25;">August 5, 2020</div>
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    <div style="text-align: right; line-height: 1.25;">Via EDGAR</div>
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    <div style="line-height: 1.25;">U.S. Securities and Exchange Commission</div>
    <div style="line-height: 1.25;">Division of Corporation Finance</div>
    <div style="line-height: 1.25;">100 F Street, N.E.</div>
    <div style="line-height: 1.25;">Washington, D.C. 20549</div>
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    </div>
    <div style="line-height: 1.25;">Attn:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Courtney Lindsay</div>
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    <div style="line-height: 1.25;"><font style="font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Compugen Ltd.</font></div>
    <div style="text-indent: 36pt; line-height: 1.25; font-weight: bold;">Registration Statement on Form F-3</div>
    <div style="text-indent: 36pt; line-height: 1.25; font-weight: bold;">Filed July 30, 2020</div>
    <div style="text-indent: 36pt; line-height: 1.25; font-weight: bold;">File No. 333-240183</div>
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    <div style="text-indent: 36pt; line-height: 1.25;">Acceleration Request</div>
    <div style="text-indent: 72pt; line-height: 1.25;">Requested Date: August 7, 2020</div>
    <div style="text-indent: 72pt; line-height: 1.25;">Requested Time: 4:00 P.M. Eastern Time</div>
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    <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
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    <div style="line-height: 1.25;">In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the &#8220;<font style="font-weight: bold; font-style: italic;">Registrant</font>&#8221;) hereby requests that the Securities and
      Exchange Commission (the &#8220;<font style="font-weight: bold; font-style: italic;">Commission</font>&#8221;) take appropriate action to cause the above-referenced Registration Statement on Form F-3 (File No. 333-240183) (the &#8220;<font style="font-weight: bold; font-style: italic;">Registration Statement</font>&#8221;), to become effective on August 7, 2020, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the
      staff (the &#8220;<font style="font-weight: bold; font-style: italic;">Staff</font>&#8221;). The Registrant hereby authorizes Daniel Goldberg of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been
      declared effective, please orally confirm that event with Daniel Goldberg of Cooley LLP at (212) 479-6722.</div>
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                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
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                </div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Compugen Ltd.</div>
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                </div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">By: <u>/</u><u>s/ Ari Krashin</u></div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Ari Krashin</div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-style: italic;">Chief Financial and Operating Officer</div>
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    <div style="line-height: 1.25;">cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Eran Ben Dor, Compugen Ltd.</div>
    <div style="text-indent: 36pt; line-height: 1.25;">Daniel Goldberg, Cooley LLP</div>
    <div style="text-indent: 36pt; line-height: 1.25;">Elizabeth Schauber, Cooley LLP</div>
    <div style="text-indent: 36pt; line-height: 1.25;">David Kryzanovsky, Cooley LLP</div>
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