SEC Comment Letter 0000000000-24-014009 to Wearable Devices Ltd. (WLDS)
Wearable Devices Ltd.
Date: Dec. 19, 2024 · CIK: 0001887673 · Accession: 0000000000-24-014009
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283771
Letter
December 19, 2024 Alon Mualem Chief Financial Officer Wearable Devices Ltd. 5 Ha-Tnufa St. Yokne’am Illit, 2066736, Israel Re:Wearable Devices Ltd. Registration Statement on Form F-1 Filed December 12, 2024 File No. 333-283771 Dear Alon Mualem: 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 Charli Wilson at 202-551-6388 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Eric Victorson
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December 19, 2024
Alon Mualem
Chief Financial Officer
Wearable Devices Ltd.
5 Ha-Tnufa St.
Yokne’am Illit, 2066736, Israel
Re:Wearable Devices Ltd.
Registration Statement on Form F-1
Filed December 12, 2024
File No. 333-283771
Dear Alon Mualem:
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 Charli Wilson at 202-551-6388 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Eric Victorson