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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

Date
December 30, 2025
Author
Yafit Tehila
Form
CORRESP
Company
Inspira Technologies OXY B.H.N. Ltd

Letter

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.

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CORRESP
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 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