Correspondence 0001178913-25-000491 from Lifeward Ltd. (LFWD)
Lifeward Ltd.
Date: Feb. 14, 2025 · CIK: 0001607962 · Accession: 0001178913-25-000491
AI Filing Summary & Sentiment
File numbers found in text: 333-284843
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CORRESP
1
filename1.htm
February 14, 2025
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Lifeward Ltd.
Registration Statement on Form S-1 (File No. 333-284843)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lifeward Ltd. (the “Company”) hereby requests
acceleration of the effective date of its registration statement on Form S-1 (File No. 333-284843) (the “Registration Statement”), to 4:05 p.m., Eastern Time, on February 14, 2025, or as soon thereafter as practicable, or at such time thereafter as
the Company or its outside counsel, Goodwin Procter LLP, may request by telephone to the staff of the Securities and Exchange Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel,
Goodwin Procter LLP, by calling Jennifer L. Porter at (445) 207-7806. Should you have any questions regarding this letter, please do not hesitate to contact Ms. Porter at Goodwin Procter LLP.
[Remainder of Page Intentionally Blank]
Sincerely,
LIFEWARD LTD.
By: /s/ Larry Jasinski
Name: Larry Jasinski
Title: Chief Executive Officer