<SEC-DOCUMENT>0001178913-22-002311.txt : 20220712
<SEC-HEADER>0001178913-22-002311.hdr.sgml : 20220712
<ACCEPTANCE-DATETIME>20220607160548
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-22-002311
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220607

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Entera Bio Ltd.
		CENTRAL INDEX KEY:			0001638097
		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:		KIRYAT HADASSAH, MINRAV BUILDING
		STREET 2:		FIFTH FLOOR
		CITY:			JERUSALEM
		STATE:			L3
		ZIP:			9112002
		BUSINESS PHONE:		972-2-532-7151

	MAIL ADDRESS:	
		STREET 1:		KIRYAT HADASSAH, MINRAV BUILDING
		STREET 2:		FIFTH FLOOR
		CITY:			JERUSALEM
		STATE:			L3
		ZIP:			9112002
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center; line-height: 1.25;">Entera Bio Ltd.</div>
    <div style="line-height: 1.25;">
      <div style="text-align: center; line-height: 1.25;">Minrav Building &#8211; Fifth Floor</div>
      <div style="text-align: center; line-height: 1.25;">Jerusalem, Israel 9112002</div>
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    <div style="text-align: right; line-height: 1.25;">June 7, 2022</div>
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    <div style="line-height: 1.25;"><font style="font-weight: bold;"><u>VIA EDGAR</u></font><br>
      United States 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, NE</div>
    <div style="line-height: 1.25;">Washington, D.C. 20549</div>
    <div style="line-height: 1.25;">Attention: Michael Davis</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;"><font style="font-weight: bold;">RE:</font>&#160;&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;">Entera Bio Ltd. (the &#8220;Company&#8221;)</font></div>
    <div style="text-indent: 36pt; line-height: 1.25; font-weight: bold;">Registration Statement on Form S-3 (the &#8220;Registration Statement&#8221;)</div>
    <div style="text-indent: 36pt; line-height: 1.25; font-weight: bold;">Filed May 27, 2022</div>
    <div style="text-indent: 36pt; line-height: 1.25; font-weight: bold;">File No. 333-265286</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">Dear Mr. Davis:</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt; line-height: 1.25;">The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended,
      acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on June 9, 2022, or as soon thereafter as practicable.</div>
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    <div style="text-align: center; line-height: 1.25;">[Signature page follows]</div>
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            <div>Very truly yours,</div>
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            <div style="line-height: 1.25; font-weight: bold;">Entera Bio Ltd.</div>
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          <td style="width: 8%; vertical-align: middle;">&#160;</td>
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            <div style="line-height: 1.25;">By:</div>
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              <div style="line-height: 1.25;">/s/ Spiros Jamas</div>
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          <td style="width: 8%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">
            <div style="line-height: 1.25;">Name: Spiros Jamas</div>
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          <td style="width: 8%; vertical-align: top;">&#160;</td>
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            <div style="line-height: 1.25;">Title: Chief Executive Officer</div>
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