SEC Comment Letter 0000000000-24-007031 to Wearable Devices Ltd. (WLDS)
Wearable Devices Ltd.
Date: June 20, 2024 · CIK: 0001887673 · Accession: 0000000000-24-007031
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280191
Letter
United States securities and exchange commission logo June 20, 2024 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-1 Filed June 14, 2024 File No. 333-280191 Dear Asher Dahan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Jeff Kauten at 202-551-3447 or Matthew Derby at 202-551-3334 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
June 20, 2024
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-1
Filed June 14, 2024
File No. 333-280191
Dear Asher Dahan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Jeff Kauten at 202-551-3447 or Matthew Derby at 202-551-3334 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Howard Berkenblit, Esq.