April 11, 2022
Via EDGAR Transmission
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Sol-Gel Technologies Ltd.
Registration Statement on Form F-3
Filed April 7, 2022
Registration No. 333-264190
Dear Mr. Buchmiller:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933,
as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on April 13, 2022 at 4:00 p.m. Eastern Time or as soon thereafter as practicable, or at such later
time as Sol-Gel Technologies Ltd. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili of Latham
& Watkins LLP, counsel to the Company, at (212) 906-2916, or in his absence, Salvatore Vanchieri at (212) 906-4605, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
cc: Nathan Ajiashvili, Latham & Watkins LLP
Perry Wildes, Gross & Co.