May 6, 2025

Dana Yaacov-Garbeli
Chief Financial Officer
Entera Bio Ltd.
Minrav Building     Fifth Floor
Jerusalem, Israel 9112002

       Re: Entera Bio Ltd.
           Form 10-K for the fiscal year ended December 31, 2024
           File No. 001-38556
Dear Dana Yaacov-Garbeli:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Results of Operations
Research and Development Expenses, page 84

1.     You disclose on page 83 that research and development expenses for the
years ended
       December 31, 2024 and 2023 were primarily for the development of EB613,
EB612
       and your collaboration with OPKO related to GLP-2 and OXM. Please
provide
       revised disclosure to be included in future filings to break out
research and
       development expenses by product candidate or by indication. For amounts
that are not
       tracked by program, provide other quantitative or qualitative disclosure
that provides
       more transparency as to the type of research and development expenses
incurred (i.e.
       by nature or type of expense) for each period presented which should
reconcile to total
       research and development expense on the Statements of Operations.
       In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
 May 6, 2025
Page 2

action or absence of action by the staff.

       Please contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at
202-551-3494
with any questions.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Life Sciences