SEC Comment Letter 0000000000-26-006469 to IceCure Medical Ltd. (ICCM)
IceCure Medical Ltd.
Date: June 29, 2026 · CIK: 0001584371 · Accession: 0000000000-26-006469
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Reasoning
File numbers found in text: 333-297030
Letter
June 29, 2026 Eyal Shamir Chief Executive Officer IceCure Medical Ltd. 7 Ha’Eshel St., PO Box 3163 Caesarea, 3079504 Israel Re: IceCure Medical Ltd. Registration Statement on Form F-3 Filed June 25, 2026 File No. 333-297030 Dear Eyal Shamir: 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Eric Victorson, Esq.
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June 29, 2026 Eyal Shamir Chief Executive Officer IceCure Medical Ltd. 7 Ha’Eshel St., PO Box 3163 Caesarea, 3079504 Israel Re: IceCure Medical Ltd. Registration Statement on Form F-3 Filed June 25, 2026 File No. 333-297030 Dear Eyal Shamir: 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Eric Victorson, Esq.