August 20, 2025
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Protalix BioTherapeutics, Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-286802 |
To whom it may concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Protalix BioTherapeutics, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated by the Securities and Exchange Commission to 4:00 p.m. Eastern Time on August 22, 2025, or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to Brian Hirshberg of Mayer Brown LLP at +1 (212) 506-2176.
| Very truly yours, | |||
| Protalix BioTherapeutics, Inc. | |||
| By: | /s/ Eyal Rubin | ||
| Name: | Eyal Rubin | ||
| Title: | Sr. Vice President and Chief Financial Officer | ||
| cc: | Dror Bashan |
| Protalix BioTherapeutics, Inc. | |
| Brian Hirshberg | |
| Mayer Brown LLP |