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
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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