April 2, 2019 Gilad Mamlok Chief Financial Officer Sol-Gel Technologies Ltd. 7 Golda Meir Street Weizmann Science Park Ness Ziona, 7403650, Israel Re: Sol-Gel Technologies Ltd. Registration Statement on Form F-3 Filed March 28, 2019 File No. 333-230564 Dear Mr. Mamlok: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Nathan Ajiashvili, Esq.