CORRESP Filing
Lifeward Ltd.
Date: Jan. 2, 2026 · CIK: 0001607962 · Accession: 0001178913-26-000022
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287314
Letter
Re: Lifeward Ltd. Registration Statement on Form S-3 Originally filed on May 15, 2025, as amended on January 2, 2026 (File No. 333-287314)
Lifeward Ltd. 200 Donald Lynch Blvd. Marlborough, MA 01752
January 2, 2026
VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549-7553
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lifeward Ltd. (the “ Company ”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-287314) (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 9:00 AM, Eastern Time, on January 6, 2026, or as soon thereafter as is practicable.
Please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
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Very truly yours,
LIFEWARD LTD.
Show Raw Text
CORRESP 1 filename1.htm Lifeward Ltd. 200 Donald Lynch Blvd. Marlborough, MA 01752 January 2, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549-7553 Re: Lifeward Ltd. Registration Statement on Form S-3 Originally filed on May 15, 2025, as amended on January 2, 2026 (File No. 333-287314) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lifeward Ltd. (the “ Company ”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-287314) (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 9:00 AM, Eastern Time, on January 6, 2026, or as soon thereafter as is practicable. Please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request. [ Remainder of the page intentionally left blank ] Very truly yours, LIFEWARD LTD. By: /s/ William Mark Grant Name: William Mark Grant Title: President and Chief Executive Officer