Company: ENTXW
Filing Date: 2025-06-04
Form Type: CORRESP
Source: 0001178913-25-002053
Chunk: 0

Company: Entera Bio Ltd.
Filing Date: 2025-06-04
Form: CORRESP
Chunk 0
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Entera Bio Ltd. Minrav Building – Fifth Floor Jerusalem, Israel 9112002 June 4, 2025 VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Jason Drory

| RE: | Entera Bio Ltd. (the “Company”)                                   
 Registration Statement on Form S-3 (the “Registration Statement”) 
 Filed May 30, 2025                                                |
|:----|:------------------------------------------------------------------|
|     | File No. 333-287676                                               |

Dear Mr. Drory: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on June 6, 2025, or as soon thereafter as practicable. [Signature page follows]

| Very truly yours, |                                |
| Entera Bio Ltd.   |                                |
| By:               | /s/ Miranda Toledano           |
|                   | Name: Miranda Toledano         |
|                   | Title: Chief Executive Officer |