September 6, 2018

Yehiel Tal
Chief Executive Officer
CollPlant Holdings Ltd.
3 Sapir Street, Weizmann Science Park
Ness-Ziona 74140, Israel

Re: CollPlant Holdings Ltd.
Draft Registration Statement on Form F-1
Submitted August 30, 2018
CIK No. 0001631487

Dear Mr. Tal:

This is to advise you that we do not intend to review your registration
statement.

We request that you publicly file your registration statement no later
than 48 hours prior
to the requested effective date and time. 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 Tim Buchmiller at (202) 551-3635 with any questions.



Sincerely,

Division of
Corporation Finance
Office of
Electronics and Machinery
cc: Gary Emmanuel, Esq.