SEC Comment Letter for ON TRACK INNOVATIONS LTD (CIK 0001021604) — Apr 6, 2021
ON TRACK INNOVATIONS LTD (CIK 0001021604)
Date: April 6, 2021 · CIK: 0001021604 · Accession: 0000000000-21-004142
AI Filing Summary & Sentiment
File numbers found in text: 333-254921
Letter
United States securities and exchange commission logo April 6, 2021 Assaf Cohen Chief Financial Officer On Track Innovations LTD Hatnufa 5, Yokneam Industrial Zone Box 372, Yokneam 2069200, Israel Re:On Track Innovations Ltd Registration Statement on Form S-1 Filed March 31, 2021 File No. 333-254921 Dear Mr. Cohen: 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 Jay Mumford at 202-551-3637 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
April 6, 2021
Assaf Cohen
Chief Financial Officer
On Track Innovations LTD
Hatnufa 5, Yokneam Industrial Zone
Box 372, Yokneam 2069200, Israel
Re:On Track Innovations Ltd
Registration Statement on Form S-1
Filed March 31, 2021
File No. 333-254921
Dear Mr. Cohen:
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 Jay Mumford at 202-551-3637 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing