SEC Comment Letter for Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — Sep 29, 2017
Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: Sept. 29, 2017 · CIK: 0001607962 · Accession: 0000000000-17-034772
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-220545
Letter
Mail Stop 3030 September 29, 2017 Via E -mail Kevin Hershberger Chief Financial Officer ReWalk Robotics, Inc. 200 Donald Lynch Blvd Marlborough, MA 01752
Re: ReWalk Robotics, Inc. Registration Statement on Form S-1 Filed September 20, 2017 File No. 333-220545
Dear Mr. Hershberger :
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 Heather Percival at (202) 551 -3498 with any questions.
Sincerely,
/s/ Heather Percival for
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Mail Stop 3030 September 29, 2017 Via E -mail Kevin Hershberger Chief Financial Officer ReWalk Robotics, Inc. 200 Donald Lynch Blvd Marlborough, MA 01752 Re: ReWalk Robotics, Inc. Registration Statement on Form S-1 Filed September 20, 2017 File No. 333-220545 Dear Mr. Hershberger : 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 Heather Percival at (202) 551 -3498 with any questions. Sincerely, /s/ Heather Percival for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Colin J. Diamond White & Case LLP