April 28, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Dear Mr. Ecker and Ms. Timmons-Pierce:

We are writing to submit the responses of Steakholder Foods Ltd. (the “Company”) to the comments of the staff (the “Staff”) of the Division of Corporation Finance Office of Manufacturing of the Securities and Exchange Commission set forth in the Staff’s letter dated April 22, 2025, relating to the above referenced Post Effective Amendment No. 1 to Registration Statement on Form F-1, filed by the Company on April 9, 2025 (the “Registration Statement”).

For ease of review, we have set forth below each of the numbered comments of your letter and the Company’s responses thereto. Capitalized terms used herein but not defined herein have the meanings given to such terms in the Registration Statement.

Post Effective Amendment No. 1 to Registration Statement on Form F-1 filed April 9, 2025

General

Response: In response to the Staff’s comment, the Company respectfully notes that the Company did not engage in the offer or sale of its securities using the prospectus during which time the audited financial statements in the prospectus were not current.

Please contact me at +972 73-332-2853 if you have any questions or require any additional information in connection with this letter.