Correspondence 0001213900-25-002370 from Wearable Devices Ltd. (WLDS)

Wearable Devices Ltd.
Date: Jan. 10, 2025 · CIK: 0001887673 · Accession: 0001213900-25-002370

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

Jan. 10, 2025

Author

Asher Dahan

Form

CORRESP

Company

Wearable Devices Ltd.

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 to Delay Effectiveness

Dear Sir or Madam:

Wearable Devices Ltd. (the “Registrant”) hereby withdraws its acceleration request dated January 8, 2025 relating to the above-referenced Registration Statement and respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to delay declaring the above-referenced Registration Statement effective until such time as may be requested orally or in writing after the date hereof.

The Registrant respectfully requests to direct any questions regarding the foregoing to Howard E. Berkenblit, Esq. of Sullivan & Worcester LLP by telephone at (617) 338-2979.

Very truly yours,
WEARABLE DEVICES LTD.

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CORRESP
1
filename1.htm

Wearable
Devices Ltd.

5
Ha-Tnufa St.

Yokne’am
Illit, 2066736, Israel

January 10,
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
                                        to Delay Effectiveness

Dear Sir
or Madam:

Wearable
Devices Ltd. (the “Registrant”) hereby withdraws its acceleration request dated January 8, 2025 relating to the above-referenced
Registration Statement and respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate
action to delay declaring the above-referenced Registration Statement effective until such time as may be requested orally or in writing
after the date hereof.

The
Registrant respectfully requests to direct any questions regarding the foregoing to Howard E. Berkenblit, Esq. of Sullivan & Worcester
LLP by telephone at (617) 338-2979.

    Very truly yours,

    WEARABLE DEVICES LTD.

    By:
    /s/ Asher
Dahan

    Asher Dahan

    Chief Executive Officer

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