SEC Company Response from ON TRACK INNOVATIONS LTD (CIK 0001021604) — Aug 19, 2020
ON TRACK INNOVATIONS LTD (CIK 0001021604)
Date: Aug. 19, 2020 · CIK: 0001021604 · Accession: 0001213900-20-022786
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File numbers found in text: 333-244982
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CORRESP
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On Track Innovations Ltd.
Hatnufa 5, Yokneam Industrial Zone
Box 372, Yokneam 2069200, Israel
August 19, 2020
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
Attn: Sherry Haywood
Re:
On Track Innovations Ltd.
Registration Statement on Form S-1
Filed August 12, 2020
File No. 333-244982
Ladies and Gentlemen:
On Track Innovations Ltd.
(the “Company”) hereby requests acceleration of the effectiveness of the above-referenced registration statement
pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become
effective on August 21, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
The Company understands
that the Commission will consider this request for acceleration of the effective date of the above-referenced registration statement
as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act and the Securities Exchange
Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced registration
statement.
Very truly yours,
ON TRACK INNOVATIONS LTD.
By:
/s/ Assaf Cohen
Assaf Cohen
Chief Financial Officer
cc:
Shy Baranov, Esq.
Howard E. Berkenblit, Esq.