<SEC-DOCUMENT>0001178913-24-003199.txt : 20241101
<SEC-HEADER>0001178913-24-003199.hdr.sgml : 20241101
<ACCEPTANCE-DATETIME>20241001150007
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-24-003199
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241001

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAINREFORM LTD.
		CENTRAL INDEX KEY:			0001801834
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		65 YIGAL ALON ST.
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6744316
		BUSINESS PHONE:		972-3-7177051

	MAIL ADDRESS:	
		STREET 1:		65 YIGAL ALON ST.
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6744316
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: zk-global
         Document created using Broadridge PROfile 24.8.1.5246
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;">
    <div>
      <div class="BRPFPageHeader">
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
      </div>
      <div style="text-align: center; line-height: 1.25;">PainReform Ltd.</div>
      <div style="text-align: center; line-height: 1.25;">65 Yigal Alon St.</div>
      <div style="text-align: center; line-height: 1.25;">Tel Aviv, Israel 6744316</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: right; line-height: 1.25;">October 1, 2024</div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25; font-style: italic;"><u>VIA EDGAR</u></div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25;">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, DC 20549</div>
      <div style="line-height: 1.25;">&#160;</div>
      <table cellspacing="0" cellpadding="0" border="0" id="z52bea036fefc4c51801a859c382ac95a" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 4%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">RE:</div>
            </td>
            <td style="width: 93%; vertical-align: top;">
              <div style="line-height: 1.25;">PainReform Ltd. (CIK&#160; 0001801834) &#160;</div>
              <div style="line-height: 1.25;"><u>Registration Statement No. 333-282264 on Form F-3
                    (the &#8220;Registration Statement&#8221;)</u> </div>
            </td>
          </tr>

      </table>
      <div style="text-align: justify; line-height: 1.25;">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;">Ladies and Gentlemen:</div>
      <div style="text-align: justify; line-height: 1.25;">&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">PainReform Ltd. hereby requests acceleration of the effectiveness of the above-referenced Registration Statement
        pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it may become effective on October 3, 2024 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable.</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">&#160;</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 our counsel, Greenberg Traurig LLP, by calling Eyal Peled at +1 646.266.4658. The Company hereby authorizes Mr. Peled to orally modify or withdraw this request for acceleration. &#160;</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">&#160;</div>
      <table cellspacing="0" cellpadding="0" border="0" id="z546877976f2447ceb5213cac128c1fc2" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="line-height: 1.25;">&#160; &#160;</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="line-height: 1.25;">Very truly yours,</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="line-height: 1.25;">PAINREFORM LTD.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">By:</div>
            </td>
            <td style="width: 47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">/s/ Ehud Geller</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#160;</div>
            </td>
            <td style="width: 47%; vertical-align: top;">
              <div style="line-height: 1.25;">Ehud Geller<br>
                Interim Chief Executive Officer</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25;">
        <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
