February 8, 2019

Frank G. Haluska
Chief Executive Officer
Anchiano Therapeutics Ltd.
1/3 High-Tech Village, Givat Ram
P.O. Box 39264
Jerusalem, 9139102
Israel

       Re: Anchiano Therapeutics Ltd.
           Amendment No. 3 to Registration Statement on Form F-1
           Filed February 7, 2019
           File No. 333-229155

Dear Dr. Haluska:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our February 4,
2019 letter.

Amendment Number Three to Form F-1 filed February 8, 2019

Capitalization, page 44

1.     We have reviewed the changes made in response to our prior comment 1. It
is unclear to
       us why you removed the shares issuable under the price protection rights
from the "as
       adjusted" column and added a blank "as further adjusted" column when you
disclose on
       page 11 that these rights will be triggered at the assumed initial
public offering price of
       $14.55 per ADS and 5.3 million shares will be issued. As it is apparent
that the issuance
       of these shares (and the adjustments to the warrant terms) cannot be
avoided at the
       disclosed assumed offering price and are therefore directly attributable
to your proposed
 Frank G. Haluska
Anchiano Therapeutics Ltd.
February 8, 2019
Page 2
      transaction, please address the following:
        Revise your "Capitalization" disclosure to include the impact of
triggering the price
          protection rights in the "as adjusted" column and remove the "as
further adjusted"
          column. Include in the "as adjusted" column the impact on both
additional paid-in
          capital and accumulated losses of the issuance of 5.3 million shares,
the changes to the
          existing warrant terms, and the removal of the associated derivative
liability.
        Revise the tabular pro forma per share disclosure under "Summary
Consolidated
          Financial Data" on page 12 and "Selected Consolidated Financial Data"
on page 48 to
          reflect the impact of the share issuance under the price protection
rights. In this regard,
          it appears that the incremental shares would be added only since the
inception of those
          rights and that the impact on earnings can be ignored as it will not
have a continuing
          impact as the rights terminate after the offering.
        Revise the tabular "pro forma" balance sheet information on page 13 to
be consistent
          with that in the capitalization table and remove the "as adjusted"
column.
        Revise your dilution computation and related disclosure starting on
page 46 to reflect
          the pro forma impact on equity of the price protection rights in the
first bullet above.
        Include this information prior to effectiveness and ensure that it is
consistent with
          other related disclosure throughout the filing.
      Alternatively, reflect the impact of the price protection rights in the
second column under
      "Capitalization" and "Summary Consolidated Financial Data" and present
the offering
      share issuance and proceeds in the third column of each table.
        You may contact Tabatha McCullom at (202) 551-3658 or Mark Brunhofer at
(202) 551-
3638 if you have questions regarding comments on the financial statements and
related matters.
Please contact Tonya Aldave at (202) 551-3601 or J. Nolan McWilliams,
Attorney-Advisor, at
(202) 551-3217 with any other questions.



                                                             Sincerely,
FirstName LastNameFrank G. Haluska
                                                             Division of
Corporation Finance
Comapany NameAnchiano Therapeutics Ltd.
                                                             Office of
Healthcare & Insurance
February 8, 2019 Page 2
cc:       Anna T. Pinedo, Esq.
FirstName LastName