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SEC Company Response from ON TRACK INNOVATIONS LTD (CIK 0001021604) — Apr 16, 2021

ON TRACK INNOVATIONS LTD (CIK 0001021604)
Date: April 16, 2021 · CIK: 0001021604 · Accession: 0001213900-21-021810

AI Filing Summary & Sentiment

File numbers found in text: 333-254921

Date
April 16, 2021
Author
Not clearly detected
Form
CORRESP
Company
ON TRACK INNOVATIONS LTD (CIK 0001021604)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attention: Jay Mumford RE: On Track Innovations Ltd. Registration Statement on Form S-1 File No. 333-254921

Dear Mr. Mumford:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, On Track Innovations Ltd. (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on April 20, 2021, or as soon as practicable thereafter.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit of Sullivan & Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.

[Signature page follows]

OTI Innovative Cashless Payments Solutions

5 Hatnufa St., 4th floor, Yokneam 2069200 ISRAEL | Tel. +972 (4) 686-8000 Fax. +972 (4) 693-8887

info@otiglobal.com www.otiglobal.com

Very truly yours,
On Track Innovations Ltd.

Show Raw Text
CORRESP
1
filename1.htm

    April 16, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

Attention: Jay Mumford

 RE: On Track Innovations Ltd.

Registration Statement on
Form S-1

    File No. 333-254921

Dear Mr. Mumford:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, On Track Innovations Ltd. (the “Registrant”) hereby requests that the effective
date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time,
on April 20, 2021, or as soon as practicable thereafter.

The Registrant respectfully
requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit of Sullivan & Worcester LLP at (617) 338-2979
and that such effectiveness also be confirmed in writing.

[Signature page follows]

OTI Innovative
Cashless Payments Solutions

5 Hatnufa St., 4th floor, Yokneam 2069200 ISRAEL | Tel. +972 (4) 686-8000 Fax. +972 (4) 693-8887

info@otiglobal.com www.otiglobal.com

    Very truly yours,

    On Track Innovations Ltd.

    By:
    /s/ Yehuda Holtzman

    Name:
    Yehuda Holtzman

    Title:
    Chief Executive Officer

OTI Innovative
Cashless Payments Solutions

5 Hatnufa St., 4th floor, Yokneam 2069200 ISRAEL | Tel. +972 (4) 686-8000 Fax. +972 (4) 693-8887

info@otiglobal.com www.otiglobal.com