<SEC-DOCUMENT>0001178913-25-002258.txt : 20250801
<SEC-HEADER>0001178913-25-002258.hdr.sgml : 20250801
<ACCEPTANCE-DATETIME>20250630120749
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-25-002258
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RedHill Biopharma Ltd.
		CENTRAL INDEX KEY:			0001553846
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				000000000
		STATE OF INCORPORATION:			L3

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		21 HA'ARBA'A STREET
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			64739
		BUSINESS PHONE:		972-3-541-3131

	MAIL ADDRESS:	
		STREET 1:		21 HA'ARBA'A STREET
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			64739
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center; line-height: 1.25; font-weight: bold;">RedHill Biopharma Ltd.</div>
    <div style="text-align: center; line-height: 1.25;">21 Ha'arba'a Street</div>
    <div style="text-align: center; line-height: 1.25;">Tel Aviv, 6473921, Israel</div>
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    <div style="text-align: right; line-height: 1.25;">June 30, 2025</div>
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    <div style="line-height: 1.25; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
    <div style="line-height: 1.25;">United States Securities and Exchange Commission<br>
      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.<br>
      Washington, D.C. 20549</div>
    <div style="line-height: 1.25;">Attention: Lauren Hamill</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;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div>RedHill Biopharma Ltd.<br>
              Registration Statement on Form F-1</div>
          </td>
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    <div style="margin-left: 36pt; line-height: 1.25;">Filed June 25, 2025</div>
    <div style="text-indent: 36pt; line-height: 1.25;">File No. 333-288324 (the &#8220;<font style="font-weight: bold; font-style: italic;">Registration Statement</font>&#8221;)</div>
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    <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">Pursuant to Rule 461 of the General Rules
      and Regulations under the Securities Act of 1933, as amended, RedHill Biopharma Ltd. (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;) hereby respectfully
      requests that the effective date of the Company&#8217;s Registration Statement be accelerated by the Securities and Exchange Commission to 4:00 p.m., Eastern Time on July
      2, 2025, or as soon thereafter as practicable.</div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by
      telephone call to the Company&#8217;s counsel, Haynes and Boone, LLP, by calling Jayun Koo at (212) 835-4823,<font style="font-weight: bold;">&#160;</font>and that such effectiveness also be confirmed in writing.</div>
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              <div style="line-height: 1.25;">Very truly yours,</div>
              <div style="line-height: 1.25;"><font style="line-height: 1.25;">&#160;</font></div>
              <div style="line-height: 1.25;">REDHILL BIOPHARMA LTD.</div>
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              <div style="line-height: 1.25;">&#160;</div>
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              <div style="line-height: 1.25;">&#160;</div>
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              <div style="line-height: 1.25;">&#160;</div>
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              <div style="line-height: 1.25;">By:&#160;</div>
            </td>
            <td style="width: auto; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25; font-style: italic;">/s/ Dror Ben-Asher</div>
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              <div style="line-height: 1.25;">&#160;</div>
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              <div style="line-height: 1.25;">&#160;</div>
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            <td style="width: auto; vertical-align: top;">
              <div style="line-height: 1.25;">Dror Ben-Asher<br>
                Chief Executive Officer&#160;and Chairman of the Board of Directors</div>
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      &#160;</div>
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            <div style="line-height: 1.25;">cc:</div>
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            <div style="line-height: 1.25;">Rick A. Werner, Esq., Haynes and Boone, LLP</div>
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            <div style="line-height: 1.25;">&#160;</div>
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          <td style="width: 97%; vertical-align: top;">
            <div style="line-height: 1.25;">Jayun Koo, Esq., Haynes and Boone, LLP</div>
          </td>
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    <div style="line-height: 1.25;">&#160;<br style="line-height: 1.25;">
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