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United States securities and exchange commission logo





                               February 24, 2022

       Ori Gilboa
       Chief Executive Officer
       SaverOne 2014 Ltd.
       Em Hamoshavot Rd. 94
       Petah Tikvah, Israel

                                                        Re: SaverOne 2014 Ltd.
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted February
7, 2022
                                                            CIK No. 0001894693

       Dear Mr. Gilboa:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Registration Statement on Form F-1

       Risk Factors
       Some of our products will be subject to automotive regulations due to
the global quality
       requirements ..., page 18

   1.                                                   We note your responses
to prior comments 3 and 7 regarding your belief that your
                                                        products and services
would be compliant with U.S. and other laws and only your
                                                        Generation 3.0 OEM
products would require approvals or licensure regulations
                                                        concerning the
automotive industry. Given your solution is a new product that is not
                                                        currently available in
the United States or other markets outside of Israel, please add a risk
                                                        factor that addresses
the regulatory uncertainty of the sale and use of your products under
                                                        current or future
telecommunications and transportation laws.
 Ori Gilboa
SaverOne 2014 Ltd.
February 24, 2022
Page 2
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Overview, page 38

2.       We note your responses to prior comments 5 and 9 regarding your sales,
recent trends,
         installations and orders. You indicate that your Generation 1.0 units
are sold on a flat fee
         basis, with pilot program participants receiving a 25% to 40%
discount. For your six
         months ended June 30, 2021, you generated NIS 201,000 (US$62,000) in
revenue. Please
         clarify how many installations occurred during this period to generate
this amount of
         revenue and how many of these were discounted pilot program units.
Further, please
         clarify that your reference to 1,500 orders on page 51 includes both
past installations and
         future orders and clarify how many of your future orders are
discounted pilot program
         units. We note that on page 51, you refer to 950 future orders as
commercial orders. This
         would appear to imply that all of your future orders are commercial
orders, but there are
         refences to ongoing pilot program participants and units still to be
installed throughout
         your business section. Clarify if the pilot program is ongoing and
discounted Generation
         1.0 units are still being ordered and sold to the pilot program
participants.
Business, page 47

3.       We note your response to prior comment 6 regarding the required
consent of drivers to use
         your platform by downloading your mobile application. Please clarify
whether a driver
         may still have the ability to use or make calls from an unauthorized
phone that does not
         have the mobile application while driving. If so, please supplement
your risk factor
         disclosure by discussing this potential workaround and how it may
affect the perceived or
         real effectiveness of your solutions. Additionally, provide risk
factor disclosure related
         to the safeguards intended to allow the mobile device to function in
times of emergency,
         and any risk that these safeguards will not work as intended.
Notes to the Financial Statements
Note 21 - Subsequent events, page F-48

4.     Your response to prior comment 17 indicates that you have revised your
filings to disclose
FirstName LastNameOri Gilboa
       the date when the financial statements were authorized for issue and who
gave that
Comapany    NameSaverOne
       authorization.       2014the
                      However,    Ltd.
                                    amendment does not state who gave that
authorization. Please
       revise.
February  24, 2022 Page 2
FirstName LastName
 Ori Gilboa
FirstName  LastNameOri Gilboa
SaverOne 2014  Ltd.
Comapany24,
February   NameSaverOne
             2022        2014 Ltd.
February
Page 3 24, 2022 Page 3
FirstName LastName
       You may contact Amanda Kim, Senior Staff Accountant, at (202) 551-3241
or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Edwin
Kim, Staff
Attorney, at (202) 551-3297 or Joshua Shainess, Legal Branch Chief, at (202)
551-7951 with any
other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:      David Huberman, Esq.
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