Company: ENTXW
Filing Date: 2025-05-20
Form Type: CORRESP
Source: 0001178913-25-001873
Chunk: 0

Company: Entera Bio Ltd.
Filing Date: 2025-05-20
Form: CORRESP
Chunk 0
---
May 19, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-7010 Attention: Vanessa Robertson Kevin Vaughn RE: Entera Bio Ltd. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-38556 Dear Ms. Robertson and Mr. Vaughn, On behalf of Entera Bio Ltd., a company organized under the laws of the State of Israel (the “ Company”), we respectfully submit this letter in response to the comment letter, dated May 6, 2025 (the “ Comment Letter”), received by the Company from the staff (the “ Staff”) of the Securities and Exchange Commission (the “ SEC”) concerning the Company’s Form 10-K for the fiscal year ended December 31, 2024. For ease of reference, we have reproduced the text of the Staff’s comment in bold italicized face, followed by the Company’s response. In the responses below, references to “we,” “our,” and “us” refer to the Company. Form 10-K for Fiscal Year Ended December 31, 2024 Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Research and Development Expenses, page 84

Company’s Response: The Company respectfully acknowledges the Staff’s comment and advises that in future filings, beginning with its Quarterly Report on Form 10-Q for the quarter ending June 30, 2025, it will enhance its disclosure in the section titled “Management’s Discussion and Analysis of Financial Condition and Results of Operations – Components of Results of Operations – Research and Development Expenses”to provide greater detail with respect to the Company’s research and development expenses. It should be noted that until the second quarter of 2025, the majority of our research and development costs were associated with our EB613 clinical program, as such no allocation of the internal expenses by program was performed. Following the signing of the collaboration agreement with OPKO Biologics, Inc. (hereafter – OPKO), commencing the second quarter of 2025, we are required to gather the relevant research and development expenses incurred in the collaboration with OPKO on the OXM program; as such these expenses will be disclosed separately in future filings. In addition, the Company will enhance its disclosure to break out external research and development costs associated with EB613 (including costs related to the new generation platform