Entera Bio Ltd.
    
      Minrav Building – Fifth Floor
      Jerusalem, Israel 9112002
     
    
    
    June 7, 2022
    
    
    VIA EDGAR
      United States Securities and Exchange Commission
    Division of Corporation Finance
    100 F Street, NE
    Washington, D.C. 20549
    Attention: Michael Davis
     
    RE:         Entera Bio Ltd. (the “Company”)
    Registration Statement on Form S-3 (the “Registration Statement”)
    Filed May 27, 2022
    File No. 333-265286
     
    Dear Mr. Davis:
     
    The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended,
      acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on June 9, 2022, or as soon thereafter as practicable.
     
    [Signature page follows]
     
    
    
    
    
        
          | Very truly yours,  
 | 
        
          | Entera Bio Ltd. | 
        
          |  |  | 
        
          | By: |  | 
        
          |  | Name: Spiros Jamas | 
        
          |  | Title: Chief Executive Officer | 
        
          |  |  |