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UPLOAD Filing

Wearable Devices Ltd. (WLDS, WLDSW) (CIK 0001887673)
Date: Feb. 27, 2026 · CIK: 0001887673 · Accession: 0000000000-26-002048

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-293645

Date
February 27, 2026
Author
Division of
Form
UPLOAD
Company
Wearable Devices Ltd. (WLDS, WLDSW) (CIK 0001887673)

Letter

Re: Wearable Devices Ltd. Registration Statement on Form F-1 Filed February 23, 2026 File No. 333-293645 Dear Asher Dahan:

February 27, 2026

Asher Dahan Chief Executive Officer Wearable Devices Ltd. 5 Ha-Tnufa St. Yokne am Illit, 2066736, Israel

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 Derby at 202-551-3334 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                           February 27, 2026

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 February 23, 2026
           File No. 333-293645
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 Derby at 202-551-3334 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
</TEXT>
</DOCUMENT>