SEC Company Response from Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — May 21, 2019

Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: May 21, 2019 · CIK: 0001607962 · Accession: 0001213900-19-009345

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File numbers found in text: 333-231305

Date

May 21, 2019

Author

REWALK ROBOTICS

Form

CORRESP

Company

Lifeward Ltd. (LFWD) (CIK 0001607962)

Letter

Re: ReWalk Robotics Ltd.

May 21, 2019

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Registration Statement on Form S-3 (File No. 333-231305)

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-3 (File No. 333-231305), as amended (the “Registration Statement”), to 4:00 p.m., Eastern Time, on Thursday, May 23, 2019, 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

May 21, 2019

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-3 (File No. 333-231305)

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-3 (File No. 333-231305), as amended (the “Registration Statement”),
to 4:00 p.m., Eastern Time, on Thursday, May 23, 2019, 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]

    1

    Sincerely,

    REWALK ROBOTICS
LTD.

    By:
    /s/ Ori Gon

    Name: Ori Gon

    Title:Chief Financial Officer

    2

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