SEC Comment Letter 0000000000-26-004478 to Lifeward Ltd. (LFWD)
Lifeward Ltd.
Date: May 1, 2026 · CIK: 0001607962 · Accession: 0000000000-26-004478
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295352
Letter
May 1, 2026 William Mark Grant Chief Executive Officer Lifeward Ltd. 2 Cabot Rd. Hudson, MA 01749 Re: Lifeward Ltd. Registration Statement on Form S-3 Filed April 27, 2026 File No. 333-295352 Dear William Mark Grant: 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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May 1, 2026 William Mark Grant Chief Executive Officer Lifeward Ltd. 2 Cabot Rd. Hudson, MA 01749 Re: Lifeward Ltd. Registration Statement on Form S-3 Filed April 27, 2026 File No. 333-295352 Dear William Mark Grant: 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.