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CORRESP Filing

Jeffs' Brands Ltd (JFBR, JFBRW) (CIK 0001885408)
Date: Feb. 27, 2026 · CIK: 0001885408 · Accession: 0001213900-26-021091

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File numbers found in text: 333-293607

Date
February 27, 2026
Author
Ronen Zalayet
Form
CORRESP
Company
Jeffs' Brands Ltd (JFBR, JFBRW) (CIK 0001885408)

Letter

Jeffs’ Brands Ltd.

7 Mezada Street,

Bnei Brak, 5126112, Israel

February 27, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: Jeffs’ Brands Ltd. (CIK 0001885408)

Registration Statement No. 333-293607 on Form F-3 (the “Registration Statement”)

Ladies and Gentlemen:

Jeffs’ Brands 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 (the “Securities Act”), so that it may become effective on March 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 an email to Dr. Shachar Hadar, Adv. of Meitar | Law Offices at shacharh@meitar.com.

Very truly yours,
Jeffs’ Brands Ltd.

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CORRESP
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Jeffs’ Brands Ltd.

7 Mezada Street,

Bnei Brak, 5126112, Israel

February 27, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    RE:
    Jeffs’ Brands Ltd. (CIK 0001885408)

    Registration Statement No. 333-293607 on Form F-3 (the “Registration Statement”)

Ladies and Gentlemen:

Jeffs’ Brands 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 (the “Securities Act”), so that it may become effective on
March 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 an email to Dr. Shachar Hadar, Adv. of Meitar | Law Offices at shacharh@meitar.com.

    Very truly yours,

    Jeffs’ Brands Ltd.

    By:
    /s/ Ronen Zalayet

    Ronen Zalayet
 Chief Financial Officer