# EDGAR Filing Document

**Accession Number:** 0002029039
**File Stem:** 0000000000-25-008259
**Filing Date:** 2025-8
**Character Count:** 3380
**Document Hash:** bde2576775ed259af8660c675d812a70
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008259.hdr.sgml**: 20251223

**ACCESSION NUMBER**: 0000000000-25-008259

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250806

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nasus Pharma Ltd
- **CENTRAL INDEX KEY:** 0002029039
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 516022712
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07416

**BUSINESS ADDRESS:**
- **STREET 1:** 29 HARAKEVET ST
- **CITY:** TEL AVIV - YAFO
- **STATE:** L3
- **ZIP:** 6618003
- **BUSINESS PHONE:** 972 54-255-3956

**MAIL ADDRESS:**
- **STREET 1:** 29 HARAKEVET ST
- **CITY:** TEL AVIV - YAFO
- **STATE:** L3
- **ZIP:** 6618003
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-034512

## Text-Extract

```

                                                            August 6, 2025

Udi Gilboa
Executive Chairman
Nasus Pharma Ltd.
Yigal Alon 65
Tel Aviv, Israel 6744317

       Re: Nasus Pharma Ltd.
           Amendment No. 1 to Registration Statement on Form F-1
           Filed July 28, 2025
           File No. 333-288582
Dear Udi Gilboa:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Registration Statement on Form F-1
Prospectus Summary
Our Company, page 1

1.     Please revise under this heading and your Business section where
appropriate to
       disclose whether you have filed INDs with the FDA for the clinical
trials of NS001
       and NS002. If so, disclose the date each IND was filed and whether they
are still
       active.
Report of Independent Registered Public Accounting Firm, page F-3

2.     Please ensure that your independent registered public accounting firm
finalizes its
       report prior to effectiveness.
 August 6, 2025
Page 2
Exhibits

3.     Please provide a finalized and currently dated consent from your
independent
       registered public accounting firm prior to effectiveness.
4.     Please revise your legal opinions filed as Exhibits 5.1 and 5.2 to opine
on the volume
       of securities being registered.

        Please contact Christine Torney at 202-551-3652 or Angela Connell at
202-551-3426
if you have questions regarding comments on the financial statements and
related
matters. Please contact Daniel Crawford at 202-551-7767 or Alan Campbell at
202-551-4224
with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:   Eric Victorson, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._