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SEC Comment Letter 0000000000-23-011192 to Wearable Devices Ltd. (WLDS)

Wearable Devices Ltd.
Date: Oct. 13, 2023 · CIK: 0001887673 · Accession: 0000000000-23-011192

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File numbers found in text: 333-274841

Date
October 13, 2023
Author
Office of Technology
Form
UPLOAD
Company
Wearable Devices Ltd.

Letter

United States securities and exchange commission logo October 13, 2023 Asher Dahan Chief Executive Officer Wearable Devices Ltd. 5 Ha-Tnufa St. Yokne’am Illit, 2066736 Israel Re:Wearable Devices Ltd. Registration Statement on Form F-3 Filed October 3, 2023 File No. 333-274841 Dear Asher Dahan: 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 Edwin Kim at 202-551-3297 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Howard Berkenblit, Esq.

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United States securities and exchange commission logo
October 13, 2023
Asher Dahan
Chief Executive Officer
Wearable Devices Ltd.
5 Ha-Tnufa St.
Yokne’am Illit, 2066736 Israel
Re:Wearable Devices Ltd.
Registration Statement on Form F-3
Filed October 3, 2023
File No. 333-274841
Dear Asher Dahan:
            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 Edwin Kim at 202-551-3297 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Howard Berkenblit, Esq.