United States securities and exchange commission logo





June 3, 2020

Yehiel Tal
Chief Executive Officer
CollPlant Biotechnologies Ltd
4 Oppenheimer, Weizmann Science Park
Rehovot 7670104, Israel

Re: CollPlant
Biotechnologies Ltd
Registration
Statement on From F-3
Filed May 27, 2020
File No. 333-238731

Dear Mr. Tal:

This is to advise you that we have not reviewed and will not
review your registration
statement.

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 Ada D.
Sarmento at 202-551-3798 with any questions.




Sincerely,


Division of Corporation Finance

Office of Life Sciences
cc: Mark S. Selinger, Esq.