SEC Comment Letter 0000000000-26-005121 to Wearable Devices Ltd. (WLDS)
Wearable Devices Ltd.
Date: May 19, 2026 · CIK: 0001887673 · Accession: 0000000000-26-005121
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Reasoning
File numbers found in text: 333-295793
Letter
May 19, 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-3 Filed May 12, 2026 File No. 333-295793 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 Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Howard E. Berkenblit
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May 19, 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-3 Filed May 12, 2026 File No. 333-295793 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 Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Howard E. Berkenblit