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Itamar
Medical Ltd.

9
Halamish Street

Caesarea
3088900

Israel

January 27,
2021

VIA
EDGAR

United
States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington,
D.C. 20549-6010

 Attention:  Dillon
                                                                                                                                                                     Hagius

 Re: Itamar
                                         Medical Ltd.

    Registration
Statement on Form F-3 (File No. 333-252364)

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective
date of the Registration Statement on Form F-3 (File No. 333-252364) (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 Friday, January 29, 2021, or at such later time as the Company or its counsel
may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
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.

If
you have any questions regarding the foregoing, please contact Nathan Ajiashvili at (212) 906-2916.

Thank
you for your assistance in this matter.

    Very
    truly yours,

    Itamar
    Medical Ltd.

    By:
    /s/ Gilad Glick

    Name:
    Gilad Glick

    Title:
    President and Chief Executive Officer

 cc: (via
email)

Nathan Ajiashvili, Latham & Watkins LLP