TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 20, 2023 David Palach Chief Executive Officer Save Foods, Inc. HaPardes 134 (Meshek Sander) Neve Yarak, Israel Re: Save Foods, Inc. Registration Statement on Form S-1 Filed October 11, 2023 File No. 333-274932 Dear David Palach: 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 Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Eleanor Osmanoff, Esq.