TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 4, 2020 Dror Harats, MD Chief Executive Officer Vascular Biogenics Ltd. 8 HaSatat St. Modi'in Israel 7178106 Re: Vascular Biogenics Ltd. Registration Statement on Form F-1 Filed June 1, 2020 File No. 333-238834 Dear Dr. Harats: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Lawrene S. Wittenberg, Esq.