United States securities and exchange commission logo

                           April 25, 2022

       Joseph Magnas
       General Counsel
       Protalix BioTherapeutics, Inc.
       2 University Plaza, Suite 100
       Hackensack, NJ 07601

                                                        Re: Protalix
BioTherapeutics, Inc.
Statement on Form S-3
                                                            Filed April 20,
                                                            File No. 333-264394

       Dear Mr. Magnas:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jessica
Ansart at 202-551-4511 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Brian Hirshberg