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United States securities and exchange commission logo





                          November 16, 2022

       Ofer Gonen
       Chief Executive Officer
       MediWound Ltd.
       42 Hayarkon Street
       Yavne 8122745, Israel

                                                        Re: MediWound Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed November 10,
2022
                                                            File No. 333-268297

       Dear Ofer Gonen:

              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 Joshua
Gorsky at 202-551-7836 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Michael J. Rosenberg,
Esq.