Correspondence 0001178913-26-002470 from Lifeward Ltd. (LFWD)
Lifeward Ltd.
Date: May 8, 2026 · CIK: 0001607962 · Accession: 0001178913-26-002470
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295352
Letter
Re: Lifeward Ltd. Registration Statement on Form S-3 (File No. 333-295352) Filed on April 27, 2026
Lifeward Ltd. 2 Cabot Road Hudson, MA 01749
May 8, 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. 333-295352) (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 4:01 PM, Eastern Time, on May 12, 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.
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CORRESP 1 filename1.htm Lifeward Ltd. 2 Cabot Road Hudson, MA 01749 May 8, 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 (File No. 333-295352) Filed on April 27, 2026 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. 333-295352) (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 4:01 PM, Eastern Time, on May 12, 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