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                          January 18, 2024

       Ilan Hadar
       Chief Executive Officer
       PainReform Ltd.
       65 Yigal Alon St.
       Tel Aviv, Israel 6744316

                                                        Re: PainReform Ltd.
                                                            Registration
Statement on Form F-3
                                                            Filed January 12,
2024
                                                            File No. 333-276485

       Dear Ilan Hadar:

              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 Cindy
Polynice at 202-551-8707 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Gary Emmanuel, Esq.