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Correspondence 0001493152-25-028069 from Foresight Autonomous Holdings Ltd. (FRSX)

Foresight Autonomous Holdings Ltd.
Date: Dec. 17, 2025 · CIK: 0001691221 · Accession: 0001493152-25-028069

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File numbers found in text: 333-292104

Date
Dec. 17, 2025
Author
Foresight
Form
CORRESP
Company
Foresight Autonomous Holdings Ltd.

Letter

Foresight Autonomous Holdings Ltd.

Golda Meir

Ness Ziona 7414001 Israel

December 17, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

RE: Foresight Autonomous Holdings Ltd.

Registration Statement No. 333-292104 on Form F-3 (the "Registration Statement")

Ladies and Gentlemen:

Foresight Autonomous Holdings Ltd. (the " Registrant ") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Securities Act "), so that it may become effective on December 19, 2025, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Ron Ben-Bassat, Esq. of Sullivan & Worcester LLP at (212) 660-5003 and that such effectiveness also be confirmed in writing.

Very
truly yours,
Foresight
Autonomous Holdings Ltd.

Show Raw Text
CORRESP
 1
 filename1.htm

 Foresight
Autonomous Holdings Ltd.

 7
Golda Meir

 Ness
Ziona 7414001 Israel

 December
17, 2025

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 RE:
 Foresight
 Autonomous Holdings Ltd.

 Registration
 Statement No. 333-292104 on Form F-3 (the "Registration Statement")

 Ladies
and Gentlemen:

 Foresight
Autonomous Holdings Ltd. (the " Registrant ") hereby requests acceleration of the effectiveness of the above-referenced
Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Securities Act "), so
that it may become effective on December 19, 2025, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable.

 The
Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Ron Ben-Bassat, Esq. of Sullivan &
Worcester LLP at (212) 660-5003 and that such effectiveness also be confirmed in writing.

 Very
 truly yours,

 Foresight
 Autonomous Holdings Ltd.

 By:

 /s/
 Eli Yoresh

 Eli
 Yoresh, Chief Financial Officer