P.V. NANO CELL LTD.
8 Hamasger Street
Migdal Ha’Emek, Israel 2310102
July 2, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Office of Manufacturing and Construction
| Re: | P.V. Nano Cell Ltd. |
|
Registration Statement on Form F-1 Filed on June 27, 2019 File No. 333-232379 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, P.V. Nano Cell Ltd. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form F-1 (File No. 333-232379) of the Registrant (the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on Friday, July 5, 2019, or as soon thereafter as may be practicable.
Please contact Jonathan M. Nathan, Adv. of Meitar Liquornik Geva Leshem Tal at +972-610-3182 with any questions you may have concerning this request. In addition, please notify Mr. Nathan when this request has been granted.
| Very truly yours, | |||
| P.V. NANO CELL LTD. | |||
| By: | /s/ Evyatar Cohen | ||
| Name: | Evyatar Cohen | ||
| Title: | Chief Financial Officer | ||
| cc: | Shachar Hadar |
Jonathan M. Nathan
(Meitar Liquornik Geva Leshem Tal, Law Offices)