CORRESP Filing
Glucotrack, Inc.
Date: Jan. 23, 2026 · CIK: 0001506983 · Accession: 0001493152-26-003431
AI Filing Summary & Sentiment
File numbers found in text: 333-292695
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CORRESP
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filename1.htm
Glucotrack,
Inc.
301
Rte. 17 North, Ste. 800,
Rutherford,
NJ 07070
(201)
842-7715
January
23, 2026
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Industrial Applications and Services
100
F Street, NE
Washington,
DC 20549
Attention:
Nicholas
O’Leary
Re:
Glucotrack,
Inc. (the “Company”)
Registration
Statement on Form S-3
(File
No. 333-292695) (the “Registration Statement”)
Ladies
and Gentlemen,
The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 4:05 p.m. on Tuesday, January 27, 2026,
or as soon thereafter as practicable.
Should
you have any questions concerning this request, please contact our counsel, W. David Mannheim at Nelson Mullins Riley & Scarborough
LLP at (919) 329-3804.
Very
truly yours,
Glucotrack,
Inc.
By:
/s/
Paul Goode
Name:
Paul
Goode
Title:
Chief
Executive Officer