# EDGAR Filing Document

**Accession Number:** 0001671502
**File Stem:** 0001104659-23-017722
**Filing Date:** 2023-2
**Character Count:** 2093
**Document Hash:** a010181f964ff765a130d999aeb6345d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-017722.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0001104659-23-017722

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Quoin Pharmaceuticals, Ltd.
- **CENTRAL INDEX KEY:** 0001671502
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L3

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

**BUSINESS ADDRESS:**
- **STREET 1:** 23 HATA'AS STREET
- **CITY:** KFAR SABA
- **STATE:** L3
- **ZIP:** 44425
- **BUSINESS PHONE:** 97299741444

**MAIL ADDRESS:**
- **STREET 1:** 23 HATA'AS STREET
- **CITY:** KFAR SABA
- **STATE:** L3
- **ZIP:** 44425

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Cellect Biotechnology Ltd.
- **DATE OF NAME CHANGE:** 20160721

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Cellect Biomed Ltd.
- **DATE OF NAME CHANGE:** 20160406

**Quoin Pharmaceuticals Ltd.**

**42127 Pleasant Forest Court**

**Ashburn, VA 20148-7349**

February 9, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Quoin Pharmaceuticals Ltd.** |

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**Registration Statement on Form S-1**

**Registration No. 333-269543**

Ladies and Gentlemen:

Quoin Pharmaceuticals Ltd. (the "Company") hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effective date of the above-referenced Registration Statement, as amended, so that such Registration Statement, as amended, will become effective at 4:00 p.m.., Eastern Time, on Friday, February 10, 2023, or as soon thereafter as practicable.

*[Signature Page Follows]*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| QUOIN PHARMACEUTICALS LTD. | QUOIN PHARMACEUTICALS LTD. |
| By: | /s/ Dr. Michael Myers |
|  | Name: Dr. Michael Myers |
|  | Title: Chief Executive Officer |

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