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SEC Comment Letter 0000000000-24-000366 to IceCure Medical Ltd. (ICCM)

IceCure Medical Ltd.
Date: Jan. 10, 2024 · CIK: 0001584371 · Accession: 0000000000-24-000366

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File numbers found in text: 001-40753

Date
January 10, 2024
Author
Ronen Tsimerman
Form
UPLOAD
Company
IceCure Medical Ltd.

Letter

United States securities and exchange commission logo January 10, 2024 Ronen Tsimerman Chief Financial Officer IceCure Medical Ltd. 7 Ha’Eshel St., PO Box 3163 Caesarea, 3079504 Israel IceCure Medical Ltd. Re:IceCure Medical Ltd. Annual Report on Form 20-F filed March 29, 2023 File No. 001-40753 Dear Ronen Tsimerman: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Eric Victorson

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United States securities and exchange commission logo
January 10, 2024
Ronen Tsimerman
Chief Financial Officer
IceCure Medical Ltd.
7 Ha’Eshel St., PO Box 3163
Caesarea, 3079504 Israel
IceCure Medical Ltd.
Re:IceCure Medical Ltd.
Annual Report on Form 20-F filed March 29, 2023
File No. 001-40753
Dear Ronen Tsimerman:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Eric Victorson