United States securities and exchange commission logo July 21, 2021 Nadav Kidron Chief Executive Officer Oramed Pharmaceuticals Inc. 1185 Avenue of the Americas, Third Floor New York, NY 10036 Re: Oramed Pharmaceuticals Inc. Registration Statement on Form S-3 Filed July 15, 2021 File No. 333-257926 Dear Mr. Kidron: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences