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January 6, 2023

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

Re: CollPlant
Biotechnologies Ltd
Registration
Statement on Form F-3
Filed December 30,
2022
File No. 333-269087

Dear Yehiel 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 Jordan
Nimitz 202-551-5831 with any questions.




Sincerely,


Division of Corporation Finance

Office of Industrial Applications and

Services