July 26, 2016

 

VIA FACSIMILE AND EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

Re:

CELLECT BIOTECHNOLOGY LTD.

Registration Statement on Form F-1 (Registration No. 333-212432) -

Concurrence in Acceleration Request

 

Ladies and Gentlemen:

 

H.C. Wainwright & Co., LLC (“Wainwright”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Cellect Biotechnology Ltd. that the effective date of the above-referenced registration statement be accelerated to 5:00 p.m. (Eastern Time), or as soon as practicable thereafter, on July 28, 2016, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act in connection with this offering.

 

	Very truly yours,
	H.C. WAINWRIGHT & CO., LLC
	By:	/s/ Mark W. Viklund
		Name: Mark W. Viklund
		Title: Chief Executive Officer