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                          February 6, 2023

       Pnina Fishman, Ph.D.
       Chief Executive Officer
       Can-Fite BioPharma Ltd.
       10 Bareket Street
       Kiryat Matalon
       P.O. Box 7537
       Petach-Tikva
       4951778, Israel

                                                        Re: Can-Fite BioPharma
Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed January 31,
2023
                                                            File No. 333-269485

       Dear Pnina Fishman:

              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 Jason
Drory at 202-551-8342 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Gary M. Emmanuel