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SEC Comment Letter 0000000000-25-001699 to Lifeward Ltd. (LFWD)

Lifeward Ltd.
Date: Feb. 13, 2025 · CIK: 0001607962 · Accession: 0000000000-25-001699

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File numbers found in text: 333-284843

Date
February 13, 2025
Author
Michael Lawless
Form
UPLOAD
Company
Lifeward Ltd.

Letter

February 13, 2025 Michael Lawless Chief Financial Officer Lifeward Ltd. 200 Donald Lynch Blvd. Marlborough, MA 01752 Re:Lifeward Ltd. Registration Statement on Form S-1 Filed February 11, 2025 File No. 333-284843 Dear Michael Lawless: 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:Jennifer Porter, Esq.

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February 13, 2025
Michael Lawless
Chief Financial Officer
Lifeward Ltd.
200 Donald Lynch Blvd.
Marlborough, MA 01752
Re:Lifeward Ltd.
Registration Statement on Form S-1
Filed February 11, 2025
File No. 333-284843
Dear Michael Lawless:
            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:Jennifer Porter, Esq.