<SEC-DOCUMENT>0001178913-23-002972.txt : 20230922
<SEC-HEADER>0001178913-23-002972.hdr.sgml : 20230922
<ACCEPTANCE-DATETIME>20230823080505
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-23-002972
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230823

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
<TEXT>
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                <div style="margin-right: 5.4pt; margin-left: 5.4pt; line-height: 1.25;">Daniel Goldberg</div>
                <div style="margin-right: 5.4pt; margin-left: 5.4pt; line-height: 1.25;">+1 212 479 6722</div>
                <div style="margin-right: 5.4pt; margin-left: 5.4pt; line-height: 1.25;">dgoldberg@cooley.com</div>
              </td>
              <td style="width: 54.61%; vertical-align: top;">
                <div style="text-align: right; margin-right: 5.4pt; margin-left: 5.4pt; line-height: 1.25;">Via EDGAR</div>
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    <div style="line-height: 1.25;">August 23, 2023</div>
    <div style="line-height: 1.25">&#160;</div>
    <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;">Office of Life Sciences</div>
    <div style="line-height: 1.25;">100 F Street, N.E.</div>
    <div style="line-height: 1.25;">Washington, D.C. 20549</div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
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              <div style="text-align: left; line-height: 1.25;">Attention:</div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="line-height: 1.25;">Li Xiao<br>
                Mary Mast<br>
              </div>
            </td>
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    <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
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          <td style="width: 22.3pt; vertical-align: top; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Compugen Ltd.<br>
              Form 20-F for Fiscal Year Ended December 31, 2022<br>
              Filed February 28, 2023<br>
              File No. 000-30902</div>
          </td>
        </tr>

    </table>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">Dear Ms. Xiao and Ms. Mast:</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="text-align: justify; line-height: 1.25;">On behalf of Compugen Ltd. (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;), we are providing this letter in response to the comment (the &#8220;<font style="font-weight: bold; font-style: italic;">Comment</font>&#8221;) received from
      the staff of the U.S. Securities and Exchange Commission&#8217;s Division of Corporation Finance (the &#8220;<font style="font-weight: bold; font-style: italic;">Staff</font>&#8221;) by letter dated August
      15, 2023 with respect to the Company&#8217;s Annual Report on Form 20-F for the fiscal year ended December 31, 2022 (the &#8220;<font style="font-weight: bold; font-style: italic;">Form 20-F</font>&#8221;)
      filed on February 28, 2023. Concurrently with the submission of this response letter, the Company is filing an amendment to the Form 20-F (the &#8220;<font style="font-weight: bold; font-style: italic;">Form 20-F/A</font>&#8221;).</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="text-align: justify; line-height: 1.25;">Set forth below is the Company&#8217;s response to the Comment. For your convenience, we have incorporated into this response letter in
      italics the Staff&#8217;s Comment followed by the Company&#8217;s response.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;"><u>Form 20-F for the Fiscal Year Ended December 31, 2022</u></div>
    <div style="line-height: 1.25;">&#160;</div>
    <div style="text-align: justify; line-height: 1.25;"><u>Exhibit 13.1, page 1</u></div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
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          <td style="width: 36pt; vertical-align: top; font-style: italic;">1.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-style: italic;">Please amend your filing to provide revised Section 906 certifications that refer to the correct fiscal year end of December 31, 2022. In doing so,
              please refile the Form 20-F in its entirety, along with updated certifications that are currently dated and refer to the Form 20-F/A.</div>
          </td>
        </tr>

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    <div style="line-height: 1.25">&#160;</div>
    <div style="margin-left: 36pt; line-height: 1.25;"><font style="font-weight: bold;">RESPONSE:</font> The
      Company respectfully advises the Staff that concurrently with this letter, the Company is filing Amendment No. 1 on Form 20-F/A, including new certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 as Exhibit 13.1 referring to the
      correct fiscal year ended December 31, 2022.</div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
    <div style="text-align: center; line-height: 1.25;">*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*</div>
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    <div style="line-height: 1.25">&#160;
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">United States Securities and Exchange Commission</div>
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">August 23, 2023</div>
      <div style="line-height: 1.25;">Page 2<br>
        <br>
      </div>
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    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">We hope that the foregoing has been responsive to the Staff&#8217;s Comment. Please contact me at (212) 479-6722 with any questions or further
      comments regarding our response.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">Sincerely,</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">Cooley LLP</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;"><u>/s/ Daniel Goldberg</u></div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">Daniel Goldberg</div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
    <div style="line-height: 1.25;">cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Eran Ben Dor, <font style="font-style: italic;">Compugen Ltd.</font></div>
    <div style="text-indent: 36pt; line-height: 1.25;">Alberto Sessa, <font style="font-style: italic;">Compugen
        Ltd.</font></div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
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            <td style="width: 100%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25;">Cooley LLP&#160;&#160; 55 Hudson Yards New York, New York 10001-2157<br>
                t: (212) 479-6000&#160; f: (212) 479-6275&#160; cooley.com</div>
            </td>
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