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                          July 25, 2023

       Chen Franco-Yehuda
       Chief Financial Officer and Treasurer
       Pluri Inc.
       MATAM Advanced Technology Park
       Building No. 5, Haifa L3 31905 Israel

                                                        Re: Pluri Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed July 20, 2023
                                                            File No. 333-273347

       Dear Chen Franco-Yehuda:

              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 Doris
Stacey Gama at 202-551-3188 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Oded Har-Even, Esq.