SEC Company Response from Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — Nov 14, 2018

Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: Nov. 14, 2018 · CIK: 0001607962 · Accession: 0001213900-18-015644

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File numbers found in text: 333-227852

Date

November 15, 2018

Author

REWALK ROBOTICS LTD.

Form

CORRESP

Company

Lifeward Ltd. (LFWD) (CIK 0001607962)

Letter

Re: ReWalk Robotics Ltd.

November 14, 2018

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

F Street, NE

Washington, D.C. 20549

Registration Statement on Form S-1 (File No. 333-227852)

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. 333-227852), as amended (the “Registration Statement”), to 5:15 p.m., Eastern Time, on Thursday, November 15, 2018, 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]

Sincerely,
REWALK ROBOTICS LTD.

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CORRESP
1
filename1.htm

November
14, 2018

VIA
EDGAR

Division of Corporation Finance

Securities
and Exchange Commission

100
F Street, NE

Washington, D.C. 20549

 Re: ReWalk
                                         Robotics Ltd.

                                         Registration Statement on Form S-1 (File No. 333-227852)

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. 333-227852), as amended (the “Registration Statement”), to
5:15 p.m., Eastern Time, on Thursday, November 15, 2018, 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]

    Sincerely,

    REWALK ROBOTICS LTD.

    By:
     /s/ Ori Gon

    Name: Ori Gon

    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

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