June 17, 2025

Motti Farbstein
Chief Executive Officer and Chief Financial Officer
Can-Fite BioPharma Ltd.
26 Ben Gurion St,
Ramat Gan 5257346 Israel

        Re: Can-Fite BioPharma Ltd.
            Form 20-F for Fiscal Year Ended December 31, 2024
            File No. 001-36203
Dear Motti Farbstein:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 20-F for Fiscal Year Ended December 31, 2024
Operating and Financial Review and Prospects
Research and Development, page 97

1.     We note from your pipeline chart, on page 47, that Piclidenoson and
Namodenoson
       are each in clinical development for two or more indications. In future
filings, please
       provide revised disclosure in your table of gross direct project costs
to include, during
       each year presented, the costs incurred for each of your main projects
by indication. If
       you do not track your research and development costs by indication,
disclose that fact,
       and explain why not. Include draft disclosure with your response.
        In closing, 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 Tracie Mariner at 202-551-3744 or Jenn Do at 202-551-3743
with any
questions.
 June 17, 2025
Page 2



                Sincerely,

                Division of Corporation Finance
                Office of Life Sciences