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SEC Comment Letter for Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — Feb 18, 2020

Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: Feb. 18, 2020 · CIK: 0001607962 · Accession: 0000000000-20-001473

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File numbers found in text: 333-235931

Date
January 24, 2020
Author
Larry Jasinski
Form
UPLOAD
Company
Lifeward Ltd. (LFWD) (CIK 0001607962)

Letter

January 24, 2020 Larry Jasinski Chief Executive Officer ReWalk Robotics Ltd. 3 Hatnufa Street, Floor 6 Yokneam Ilit Israel 2069203 Re:ReWalk Robotics Ltd. Registration Statement on Form S-1 Filed January 15, 2020 File No. 333-235931 Dear Mr. Jasinski: 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 Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Colin Diamond, Esq.

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January 24, 2020
Larry Jasinski
Chief Executive Officer
ReWalk Robotics Ltd.
3 Hatnufa Street, Floor 6
Yokneam Ilit
Israel 2069203
Re:ReWalk Robotics Ltd.
Registration Statement on Form S-1
Filed January 15, 2020
File No. 333-235931
Dear Mr. Jasinski:
            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 Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Colin Diamond, Esq.