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                          March 17, 2023

       Alon Seri-Levy, Ph.D.
       Chief Executive Officer
       Sol-Gel Technologies Ltd.
       7 Golda Meir St.
       Weizmann Science Park
       Ness Ziona, 7403648, Israel

                                                        Re: Sol-Gel 
Technologies Ltd.
                                                            Registration 
Statement on Form F-1
                                                            Filed March 10, 
2023
                                                            File No. 333-270478

       Dear Alon Seri-Levy:

              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 Tyler 
Howes at 202-551-3370 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences
       cc:                                              Salvatore Vanchieri, 
Esq.