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SEC Comment Letter 0000000000-26-004448 to Alpha Tau Medical Ltd. (DRTS)

Alpha Tau Medical Ltd.
Date: April 30, 2026 · CIK: 0001871321 · Accession: 0000000000-26-004448

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File numbers found in text: 333-295359

Date
April 30, 2026
Author
Uzi Sofer
Form
UPLOAD
Company
Alpha Tau Medical Ltd.

Letter

April 30, 2026 Uzi Sofer Chief Executive Officer Alpha Tau Medical Ltd. Kiryat HaMada St. 5 Jerusalem, Israel 9777605 Re: Alpha Tau Medical Ltd. Registration Statement on Form F-3 Filed April 28, 2026 File No. 333-295359 Dear Uzi Sofer: 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 Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Nathan Ajiashvili, Esq.

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April 30, 2026
Uzi Sofer
Chief Executive Officer
Alpha Tau Medical Ltd.
Kiryat HaMada St. 5
Jerusalem, Israel 9777605
Re: Alpha Tau Medical Ltd.
Registration Statement on Form F-3
Filed April 28, 2026
File No. 333-295359
Dear Uzi Sofer:
 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 Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc: Nathan Ajiashvili, Esq.