<SEC-DOCUMENT>0001178913-23-002278.txt : 20230726
<SEC-HEADER>0001178913-23-002278.hdr.sgml : 20230726
<ACCEPTANCE-DATETIME>20230623162008
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-23-002278
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230623

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
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      <div style="line-height: 1.25;">June 23, 2023</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 style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Attn:</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Doris Stacey Gama</div>
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            <td style="width: 5%; vertical-align: top;">&#160;</td>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Joe McCann</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Re:</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Compugen Ltd.</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration Statement on Form F-3</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Filed March 30, 2023, as amended on April 14, 2023</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">File No. 333-270985</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Requested Date: June 27, 2023</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">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. 333-270985) (as amended to date, the &#8220;<font style="font-weight: bold; font-style: italic;">Registration Statement</font>&#8221;), to become effective on June 27, 2023, 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 Commission&#8217;s staff. The Registrant hereby authorizes Amiti Rothstein 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 Amiti Rothstein of Cooley LLP at (212) 479-6567.</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Very truly yours,</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><u>By: /s/ Eran Ben Dor&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </u><br>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-style: italic;">General Counsel and Corporate Secretary</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Anat Cohen-Dayag, Ph.D., Compugen Ltd.</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Alberto Sessa, Compugen Ltd.</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Daniel Goldberg, Cooley LLP</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Eric Delgado, Cooley LLP</div>
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              <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Megan Taing, Cooley LLP</div>
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