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Correspondence 0001213900-23-072863 from NeuroSense Therapeutics Ltd. (NRSN, NRSNW) (CIK 0001875091) (NRSN)

NeuroSense Therapeutics Ltd. (NRSN, NRSNW) (CIK 0001875091)
Date: Aug. 31, 2023 · CIK: 0001875091 · Accession: 0001213900-23-072863

AI Filing Summary & Sentiment

File numbers found in text: 333-273375

Date
August 31, 2023
Author
Not clearly detected
Form
CORRESP
Company
NeuroSense Therapeutics Ltd. (NRSN, NRSNW) (CIK 0001875091)

Letter

NeuroSense Therapeutics Ltd.

11 HaMenofim Street, Building B

Herzliya 4672562 Israel

August 31, 2023

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attn: Cindy Polynice

Laura Crotty

Re: NeuroSense Therapeutics Ltd.

Amendment No. 2 to the

Registration Statement on Form F-1

Filed August 31, 2023

File No. 333-273375

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), NeuroSense Therapeutics Ltd. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement, as then amended, will be declared effective under the Securities Act at 4:00 p.m. Eastern Time on September 5, 2023, or as soon thereafter as is practicable, or such other time as the Company or its counsel, Covington & Burling LLP, may request by telephone that such Registration Statement be declared effective.

We respectfully request that we be notified of such effectiveness by a telephone call to Sarah C. Griffiths of Covington & Burling LLP at (212) 841-1013 and that such effectiveness also be confirmed in writing.

Respectfully,
NeuroSense Therapeutics Ltd.

Show Raw Text
CORRESP
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NeuroSense Therapeutics Ltd.

11 HaMenofim Street, Building B

Herzliya 4672562 Israel

August 31, 2023

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

    Attn:
    Cindy Polynice

    Laura Crotty

    Re:
    NeuroSense Therapeutics Ltd.

    Amendment No. 2 to the

    Registration Statement on Form F-1

    Filed August 31, 2023

    File No. 333-273375

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the
“Securities Act”), NeuroSense Therapeutics Ltd. (the “Company”) hereby respectfully requests that the effective
date of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated by the Securities
and Exchange Commission so that the Registration Statement, as then amended, will be declared effective under the Securities Act at 4:00
p.m. Eastern Time on September 5, 2023, or as soon thereafter as is practicable, or such other time as the Company or its counsel, Covington
& Burling LLP, may request by telephone that such Registration Statement be declared effective.

We respectfully request that we be notified of such effectiveness by a
telephone call to Sarah C. Griffiths of Covington & Burling LLP at (212) 841-1013 and that such effectiveness also be confirmed in
writing.

    Respectfully,

    NeuroSense Therapeutics Ltd.

    By:
    /s/ Alon Ben-Noon

    Name: Alon Ben-Noon

    Title:   Chief Executive Officer and Director

cc: Sarah C. Griffiths, Covington & Burling LLP