Intercure Ltd.
85 Medinat ha-Yehudim Street
Herzliya, 4676670, Israel
September 30, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | Anuja A. Majmudar |
| Kevin Dougherty | |
| Jeanne Baker | |
| Jeanne Bennett |
| Re: | Intercure Ltd. (the “Company”) | |
| Amendment No. 3 to Registration Statement on Form F-1 | ||
| File No. 333-257913 | ||
| Request for Acceleration of Effective Date |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:15 pm EDT on October 4, 2021, or as soon thereafter as is practicable.
Please contact Mark Selinger of McDermott Will & Emery at (212) 547-5438 or mselinger@mwe.com or Daniel Woodard of McDermott Will & Emery at (202) 756-8298 or dwoodard@mwe.com for any questions you may have. Please notify Mr. Selinger and Mr. Woodard when this request for acceleration has been granted.
| Very truly yours, | ||
| Intercure Ltd. | ||
| By: | /s/ Alexander Rabinovich | |
| Name: | Alexander Rabinovich | |
| Title: | Chief Executive Officer | |