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SEC Company Response from Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — Oct 16, 2017

Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: Oct. 16, 2017 · CIK: 0001607962 · Accession: 0001144204-17-052670

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File numbers found in text: 333-220545

Date
October 16, 2017
Author
REWALK ROBOTICS LTD.
Form
CORRESP
Company
Lifeward Ltd. (LFWD) (CIK 0001607962)

Letter

Re: ReWalk Robotics Ltd.

October 16, 2017

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Heather Percival

Registration Statement on Form S-1 (File No. 333-220545)

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-1 (File No. 333-220545), as amended (the “Registration Statement”), to 4:00 p.m., Eastern Time, on Wednesday, October 18, 2017, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Colin Diamond at (212) 819-8754 or Scott Levi at (212) 819-8320. Should you have any questions regarding this letter, please do not hesitate to contact Mr. Diamond or Mr. Levi at White & Case LLP.

[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
1
filename1.htm

October 16, 2017

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Heather Percival

 Re: ReWalk Robotics Ltd.

Registration Statement on Form S-1 (File No. 333-220545)

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-1 (File No. 333-220545), as amended (the “Registration Statement”),
to 4:00 p.m., Eastern Time, on Wednesday, October 18, 2017, or as soon thereafter as practicable. Once the Registration Statement
has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Colin Diamond
at (212) 819-8754 or Scott Levi at (212) 819-8320. Should you have any questions regarding this letter, please do not hesitate
to contact Mr. Diamond or Mr. Levi at White & Case LLP.

[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/ Kevin Hershberger

      Name: Kevin Hershberger

      Title: Chief Financial 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