TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 22, 2021 Jeffrey Meckler Chief Executive Officer Intec Parent Inc. 12 Hartom Street Har Hotzvim, Jerusalem 9777512 Re: Intec Parent Inc. Registration Statement on Form S-4 Filed April 20, 2021 File No. 333-255389 Dear Mr. Meckler: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gary Emmanuel - McDermott Will & Emery LLP