# EDGAR Filing Document

**Accession Number:** 0001828098
**File Stem:** 0001178913-23-000082
**Filing Date:** 2023-1
**Character Count:** 2280
**Document Hash:** ebeb6210179eab01f504df9617ae2661
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-23-000082.hdr.sgml**: 20230203

**ACCESSION NUMBER**: 0001178913-23-000082

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Steakholder Foods Ltd.
- **CENTRAL INDEX KEY:** 0001828098
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOD & KINDRED PRODUCTS [2000]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5 DAVID FIKES ST.,
- **CITY:** REHOVOT
- **STATE:** L3
- **ZIP:** 7632805
- **BUSINESS PHONE:** 972-73-332-2853

**MAIL ADDRESS:**
- **STREET 1:** 5 DAVID FIKES ST.,
- **CITY:** REHOVOT
- **STATE:** L3
- **ZIP:** 7632805

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MeaTech 3D Ltd.
- **DATE OF NAME CHANGE:** 20210224

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Meat-Tech 3D Ltd.
- **DATE OF NAME CHANGE:** 20201013

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Steakholder Foods Ltd.

5 David Fikes St.

Rehovot 7632805 Israel

January 5, 2023

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: Steakholder Foods Ltd. (CIK 0001828098) <br> <u>Registration Statement No. 333-268559 on Form F-1 (the "Registration Statement")</u>

Ladies and Gentlemen:

Steakholder Foods Ltd. (the "<u>Registrant</u>") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), so that it may become effective on January 5, 2023 at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, Greenberg Traurig, P.A., by calling Gary Emmanuel at +1 212 801 9337. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| STEAKHOLDER FOODS LTD. | STEAKHOLDER FOODS LTD. |
| By: | /s/ *Arik Kaufman* |
|  | Arik Kaufman<br> Chief Executive Officer |

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