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Correspondence 0001213900-26-050432 from Alpha Tau Medical Ltd. (DRTS)

Alpha Tau Medical Ltd.
Date: April 30, 2026 · CIK: 0001871321 · Accession: 0001213900-26-050432

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File numbers found in text: 333-295359

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

Letter

April 30, 2026

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Conlon Danberg

Re: Alpha Tau Medical Ltd.

Registration Statement on Form F-3

Filed April 27, 2026

Registration No. 333-295359

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on May 1, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Alpha Tau Medical Ltd. (the " Company ") or its counsel may request via telephone call to the staff. Please contact Kaj P. Nielsen of Latham & Watkins LLP, counsel to the Company, at (212) 906-1769, or in his absence, Nathan Ajiashvili at (212) 906-2916, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

[ Signature Page Follows ]

Sincerely yours,
Alpha Tau Medical Ltd.

Show Raw Text
CORRESP
 1
 filename1.htm

 April 30, 2026

 Via EDGAR Transmission

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Conlon Danberg

 Re:
 Alpha Tau Medical Ltd.

 Registration Statement on Form F-3

 Filed April 27, 2026

 Registration No. 333-295359

 Ladies and Gentlemen:

 In accordance with Rule 461
of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration
of the effective date of the above-referenced Registration Statement so that it will become effective on May 1, 2026, at 4:00 p.m., Eastern
Time, or as soon thereafter as practicable, or at such later time as Alpha Tau Medical Ltd. (the " Company ")
or its counsel may request via telephone call to the staff. Please contact Kaj P. Nielsen of Latham & Watkins LLP, counsel to the
Company, at (212) 906-1769, or in his absence, Nathan Ajiashvili at (212) 906-2916, to provide notice of effectiveness, or if you have
any other questions or concerns regarding this matter.

 [ Signature Page Follows ]

 Sincerely yours,

 Alpha Tau Medical Ltd.

 By:
 /s/ Uzi Sofer

 Uzi Sofer

 Chief Executive Officer

 cc:
 Nathan Ajiashvili

 Kaj P. Nielsen