Correspondence 0001213900-25-001944 from Wearable Devices Ltd. (WLDS)
Wearable Devices Ltd.
Date: Jan. 8, 2025 · CIK: 0001887673 · Accession: 0001213900-25-001944
AI Filing Summary & Sentiment
Reasoning
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549 Re: Wearable Devices Ltd. (CIK: 0001887673) Registration Statement on Form F-1 (File No. 333- 284023) (the “Registration Statement”) Request for Acceleration of Effective Date
Dear Sir or Madam:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Wearable Devices Ltd. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on January 10, 2025 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.
The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit, Esq. of Sullivan & Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.
Very truly yours,
WEARABLE
DEVICES LTD.
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Wearable
Devices Ltd.
5
Ha-Tnufa St.
Yokne’am
Illit, 2066736, Israel
January 8,
2025
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
United States
Securities and Exchange Commission
100 F Street,
N.E.
Washington,
D.C. 20549
Re: Wearable
Devices Ltd. (CIK: 0001887673)
Registration
Statement on Form F-1 (File No. 333- 284023) (the “Registration Statement”)
Request
for Acceleration of Effective Date
Dear Sir
or Madam:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Wearable Devices Ltd. (the “Registrant”)
hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective
on January 10, 2025 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.
The
Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date
of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities
Act as they relate to the proposed public offering of the securities specified in the Registration Statement.
The
Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit, Esq. of Sullivan
& Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.
Very truly yours,
WEARABLE
DEVICES LTD.
By:
/s/ Asher Dahan
Asher Dahan
Chief Executive Officer