SEC Comment Letter for Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — May 21, 2019
Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: May 21, 2019 · CIK: 0001607962 · Accession: 0000000000-19-008738
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-231305
Letter
May 21, 2019 Ori Gon Chief Financial Officer ReWalk Robotics Ltd. 3 Hatnufa St., Floor 6 Yokneam Ilit 2069203, Israel Re:ReWalk Robotics Ltd. Registration Statement on Form S-3 Filed May 9, 2019 File No. 333-231305 Dear Mr. Gon: 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 Eric Atallah at 202-551-3663 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Colin Diamond
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May 21, 2019
Ori Gon
Chief Financial Officer
ReWalk Robotics Ltd.
3 Hatnufa St., Floor 6
Yokneam Ilit
2069203, Israel
Re:ReWalk Robotics Ltd.
Registration Statement on Form S-3
Filed May 9, 2019
File No. 333-231305
Dear Mr. Gon:
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 Eric Atallah at 202-551-3663 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Colin Diamond