SEC Company Response from Lifeward Ltd. (LFWD) (CIK 0001607962) (LFWD) — Feb 11, 2020

Lifeward Ltd. (LFWD) (CIK 0001607962)
Date: Feb. 11, 2020 · CIK: 0001607962 · Accession: 0001213900-20-003272

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File numbers found in text: 333-235931

Date

February 11, 2020

Author

REWALK

Form

CORRESP

Company

Lifeward Ltd. (LFWD) (CIK 0001607962)

Letter

Re: ReWalk Robotics Ltd.

February 11, 2020

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. 333-235931)

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. 333-235931), as amended (the “Registration Statement”), to 10:30 a.m., Eastern Time, on Thursday, February 13, 2020, 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

February 11, 2020

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. 333-235931)

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. 333-235931), as amended (the “Registration Statement”), to
10:30 a.m., Eastern Time, on Thursday, February 13, 2020, 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

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