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.
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

               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.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Nathan Ajiashvili, Esq.