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
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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