TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 9, 2021 Avraham Gabay Chief Financial Officer Oramed Pharmaceuticals Inc. 1185 Avenue of the Americas, Third Floor New York, NY 10036 Re: Oramed Pharmaceuticals Inc. Registration Statement on Form S-3 Filed February 3, 2021 File No. 333-252696 Dear Mr. Gabay: 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: Oded Har-Even, Esq.