SEC Comment Letter 0000000000-24-001665 to Rail Vision Ltd. (RVSN, RVSNW) (CIK 0001743905) (RVSN)
Rail Vision Ltd. (RVSN, RVSNW) (CIK 0001743905)
Date: Feb. 29, 2024 · CIK: 0001743905 · Accession: 0000000000-24-001665
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File numbers found in text: 333-276869
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United States securities and exchange commission logo
February 12, 2024
Ofer Naveh
Chief Financial Officer
Rail Vision Ltd.
15 Ha’Tidhar St
Ra’anana, 4366517 Israel
Re:Rail Vision Ltd.
Registration Statement on Form F-3
Filed February 5, 2024
File No. 333-276869
Dear Ofer Naveh:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: David A. Huberman