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SEC Company Response from Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — May 9, 2016

Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: May 9, 2016 · CIK: 0001607962 · Accession: 0001144204-16-099808

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File numbers found in text: 333-209833

Date
May 9, 2016
Author
REWALK
Form
CORRESP
Company
Lifeward Ltd. (LFWD) (CIK 0001607962)

Letter

Re: ReWalk Robotics Ltd.

May 9, 2016

Securities and Exchange Commission

Division of Corporation Finance

110 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-3 (File No. 333-209833)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ReWalk Robotics Ltd. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-209833), as amended, to 4:00 p.m., Eastern Time, on Monday, May 9, 2016, or as soon thereafter as practicable.

The Company hereby acknowledges that:

· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you have any questions regarding this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754 of White & Case LLP, counsel to the Company.

[Remainder of Page Intentionally Blank]

Hatnufa St. 6th fl., P.O.B. 161, Yokneam Ilit 2069203, Israel, T. 972 4 959 0123, F. 972 4 959 0125,

www.rewalk.com

Sincerely,
REWALK
ROBOTICS LTD.

Show Raw Text
CORRESP
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filename1.htm

May 9, 2016

Securities and Exchange Commission

Division of Corporation Finance

110 F Street, N.E.

Washington, D.C. 20549

 Re: ReWalk Robotics Ltd.

Registration Statement on Form S-3 (File No. 333-209833)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, ReWalk Robotics Ltd. (the “Company”) hereby requests acceleration of the effective date of
its Registration Statement on Form S-3 (File No. 333-209833), as amended, to 4:00 p.m., Eastern Time, on Monday, May 9, 2016, or
as soon thereafter as practicable.

The Company hereby acknowledges that:

 · should the Securities and Exchange Commission (the “Commission”) or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;

 · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and

 · the Company may not assert staff comments and the declaration
of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.

Should you have any questions regarding
this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754 of White & Case LLP, counsel to the Company.

[Remainder of Page Intentionally Blank]

3
Hatnufa St. 6th fl., P.O.B. 161, Yokneam Ilit 2069203, Israel, T. 972 4 959 0123, F. 972 4 959 0125,

www.rewalk.com

Sincerely,

REWALK
ROBOTICS LTD.

By: /s/ Larry Jasinksi _______

    Name: Larry Jasinski

    Title: Chief Executive Officer

3
Hatnufa St. 6th fl., P.O.B. 161, Yokneam Ilit 2069203, Israel, T. 972 4 959 0123, F. 972 4 959 0125,

www.rewalk.com