Correspondence 0001213900-24-052005 from Dror Ortho-Design, Inc. (DROR) (CIK 0001282980) (DROR)
Dror Ortho-Design, Inc. (DROR) (CIK 0001282980)
Date: June 12, 2024 · CIK: 0001282980 · Accession: 0001213900-24-052005
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Dror Ortho-Design, Inc.
Shatner Street 3
Jerusalem, Israel
June 12, 2024
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention: Robert Augustin and Lauren Nguyen
Re:
Dror Ortho-Design, Inc.
Registration Statement on Form S-1
Originally filed on February 9, 2024, as amended on April 17, 2024 and June 5, 2024
File No. 333- 276981 (the “Registration Statement”)
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules
and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933,
as amended, Dror Ortho-Design, Inc. (the “Company”) hereby respectfully requests acceleration of the effective
date of the Registration Statement, so that it may become effective at 4:00 p.m., Eastern Time, on June 14, 2024, or as soon thereafter
as practicable.
Should any member of the staff
of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention:
Alla Digilova, Esq. at (212) 659-4993.
Very truly yours,
Dror Ortho-Design, Inc.
By:
/s/ Eliyahu (Lee) Haddad
Eliyahu (Lee) Haddad
Chief Executive Officer
cc: Alla Digilova, Esq., Haynes and Boone, LLP