United States securities and exchange commission logo April 8, 2022 Alon Seri-Levy, Ph.D. Chief Executive Officer Sol-Gel Technologies Ltd. 7 Golda Meir St. Weizmann Science Park Ness Ziona, 7403650, Israel Re: Sol-Gel Technologies Ltd. Registration Statement on Form F-3 Filed April 7, 2022 File No. 333-264190 Dear Dr. Seri-Levy: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Nathan Ajiashvili, Esq.