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CORRESP
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Itamar Medical Ltd.

9 Halamish Street

Caesarea 3088900, Israel

January 28, 2020

VIA EDGAR AND E-MAIL

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

    Attention:
    Irene Paik

 Re: Itamar Medical Ltd.

Registration Statement on Form F-1

CIK No. 0001613170

Ladies and Gentlemen:

In accordance with
Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration
of the effective date of the Registration Statement on Form F-1 (the “Registration Statement”) of Itamar
Medical Ltd. (the “Company”). We respectfully request that the Registration Statement become effective
as of 4:00 p.m., Eastern Time, on January 30, 2020, or as soon as practicable thereafter. Once the Registration Statement has been
declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at
(212) 906-2916.

Thank you for your assistance in this matter.

[signature page follows]

    Very truly yours,

    Itamar Medical Ltd.

    By:
    /s/
    Gilad Glick

    Name: Gilad Glick

    Title: Chief Executive Officer

    cc:
    (via email)

    Shy Basson, Itamar Medical Ltd.

    Josh Kiernan, Esq., Latham & Watkins LLP

    Nathan Ajiashvili, Esq., Latham & Watkins LLP

    Michael D. Maline, Esq., Goodwin Procter LLP