SEC Comment Letter 0000000000-24-014298 to Wearable Devices Ltd. (WLDS)
Wearable Devices Ltd.
Date: Dec. 27, 2024 · CIK: 0001887673 · Accession: 0000000000-24-014298
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284023
Letter
December 27, 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 December 23, 2024 File No. 333-284023 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 Matthew Crispino at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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December 27, 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 December 23, 2024
File No. 333-284023
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 Matthew Crispino at 202-551-3456 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology