Galmed Pharmaceuticals Ltd.
16 Tiomkin Street,
Tel Aviv 6578317, Israel
July 12, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| RE: | Galmed Pharmaceuticals Ltd. (CIK 0001595353) |
| | Registration Statement No. 333-272722 on Form F-1 (the “Registration Statement”) |
Ladies and Gentlemen:
Galmed Pharmaceuticals Ltd. (the “Registrant”) 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 July 13, 2023 at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable.
The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, Greenberg Traurig, P.A., by calling Gary Emmanuel at (212) 801-9337. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration.
| Very truly yours, |
| |
| GALMED PHARMACEUTICALS LTD. |
| |
| By: | /s/ Allen Baharaff |
| | Allen Baharaff Chief Executive Officer |