United States securities and exchange commission logo April 21, 2022 Michael Myers Chief Executive Officer Quoin Pharmaceuticals, Ltd. Azrieli Center, Round Tower, 30th Floor 132 Menachem Begin Blvd Tel Aviv, 6701101 Re: Quoin Pharmaceuticals, Ltd. Registration Statement on Form F-1 Filed April 15, 2022 File No. 333-264305 Dear Dr. Myers: 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 Michael Davis at 202-551-4385 or Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Yelena Barychev