SEC Comment Letter to Odysight.ai Inc. (ODYS)
Odysight.ai Inc.
Date: Feb. 4, 2026 · CIK: 0001577445 · Accession: 0000000000-26-001179
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293080
Letter
February 4, 2026 Yehu Ofer Chief Executive Officer Odysight.ai Inc. Suite 7A, Industrial Park, P.O. Box 3030 Omer, Israel 8496500 Re:Odysight.ai Inc. Registration Statement on Form S-3 Filed January 30, 2026 File No. 333-293080 Dear Yehu Ofer: 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 Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Joshua Ravitz
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February 4, 2026
Yehu Ofer
Chief Executive Officer
Odysight.ai Inc.
Suite 7A, Industrial Park, P.O. Box 3030
Omer, Israel 8496500
Re:Odysight.ai Inc.
Registration Statement on Form S-3
Filed January 30, 2026
File No. 333-293080
Dear Yehu Ofer:
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 Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Joshua Ravitz