United States securities and exchange commission logo October 2, 2020 Motti Farbstein Chief Financial Officer Can-Fite BioPharma Ltd. Kiryat Matalon, P.O. Box 7537 Petach-Tikva 4951778, Israel Re: Can-Fite BioPharma Ltd. Registration Statement on Form F-3 Filed September 25, 2020 File No. 333-249063 Dear Mr. Farbstein: 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Richard Bass, Esq.