CORRESP Filing
Lifeward Ltd.
Date: June 23, 2025 · CIK: 0001607962 · Accession: 0001178913-25-002214
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288172
Letter
Re:
June 23, 2025
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, NE Washington, D.C. 20549
Lifeward Ltd. Registration Statement on Form S-1 (File No. 333-288172)
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. 333-288172) (as amended, the “Registration Statement”), to 5:15 p.m., Eastern Time, on June 24, 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.
Show Raw Text
CORRESP 1 filename1.htm June 23, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, NE Washington, D.C. 20549 Re: Lifeward Ltd. Registration Statement on Form S-1 (File No. 333-288172) 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. 333-288172) (as amended, the “Registration Statement”), to 5:15 p.m., Eastern Time, on June 24, 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/ William Mark Grant Name: William Mark Grant Title: President and Co-Chief Executive Officer