August 7, 2019

Ari Krashin
Chief Financial and Operating Officer
Compugen Ltd.
26 Harokmim Street
Holon 5885849, Israel

       Re: Compugen Ltd.
           Registration Statement on Form F-3
           Filed August 5, 2019
           File No. 333-233001

Dear Mr. Krashin:

       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 Irene Paik at 202-551-6553 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Healthcare & Insurance
cc:    Daniel I. Goldberg - Cooley LLP