CORRESP Filing
Inspira Technologies OXY B.H.N. Ltd
Date: Dec. 30, 2025 · CIK: 0001837493 · Accession: 0001213900-25-126350
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File numbers found in text: 333-292364
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CORRESP 1 filename1.htm Inspira Technologies OXY B.H.N. Ltd. 2 Ha-Tidhar St. Ra'anana 4366504, Israel December 30, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 RE: Inspira Technologies OXY B.H.N. Ltd. (CIK: 0001837493) Registration Statement No. 333-292364 on Form F-1 (the "Registration Statement") Ladies and Gentlemen: Inspira Technologies OXY B.H.N. 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, so that it may become effective on January 2, 2026, 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, Inspira Technologies OXY B.H.N. Ltd. By: /s/ Yafit Tehila Name: Yafit Tehila Title: Chief Financial Officer