Correspondence from Odysight.ai Inc. (ODYS)

Odysight.ai Inc.
Date: Feb. 5, 2026 · CIK: 0001577445 · Accession: 0001493152-26-005197

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File numbers found in text: 333-293080

Date

January 30, 2026

Author

Chief

Form

CORRESP

Company

Odysight.ai Inc.

Letter

VIA EDGAR

Odysight.ai Inc.

Suite 7A, Industrial Park, P.O. Box 3030

Omer, Israel 8496500

February 5, 2026

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

F Street, N.E.

Washington, D.C. 20549

RE: Odysight.ai Inc.

Registration Statement on Form S-3 Filed January 30, 2026

File No. 333-293080

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Odysight.ai Inc. (the "Company") hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on February 6, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Greenberg Traurig, P.A., request by telephone that such Registration Statement be declared effective.

Please contact Gary Emmanuel of Greenberg Traurig, P.A., counsel to the Company, at +972-3-636-6033, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very
truly yours,
Odysight.ai
Inc.

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CORRESP
 1
 filename1.htm

 VIA EDGAR

 Odysight.ai
Inc.

 Suite
7A, Industrial Park, P.O. Box 3030

 Omer,
Israel 8496500

 February
5, 2026

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Technology

 100
F Street, N.E.

 Washington,
D.C. 20549

 RE:
 Odysight.ai
 Inc.

 Registration
 Statement on Form S-3
 Filed
 January 30, 2026

 File
 No. 333-293080

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Odysight.ai Inc. (the "Company") hereby requests acceleration of
the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on February 6, 2026, or as soon
thereafter as practicable, or at such other time as the Company or its outside counsel, Greenberg Traurig, P.A., request by telephone
that such Registration Statement be declared effective.

 Please
contact Gary Emmanuel of Greenberg Traurig, P.A., counsel to the Company, at +972-3-636-6033, as soon as the Registration Statement has
been declared effective, or if you have any other questions or concerns regarding this matter.

 Very
 truly yours,

 Odysight.ai
 Inc.

 By:
 /s/
 Einav Brenner

 Name:
 Einav
 Brenner

 Title:
 Chief
 Financial Officer

 cc:

 Yehu
Ofer, Odysight.ai Inc.

 Gary
Emmanuel, Greenberg Traurig, P.A.

 Aviram
Hazak, Joshua Ravitz, Herzog, Fox & Neeman Law Offices

SecProbe.io