Correspondence 0001213900-25-007299 from Wearable Devices Ltd. (WLDS)
Wearable Devices Ltd.
Date: Jan. 28, 2025 · CIK: 0001887673 · Accession: 0001213900-25-007299
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Wearable Devices Ltd.
5 Ha-Tnufa St.
Yokne’am Illit, 2066736, Israel
January 28, 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 28, 2025 at 5:00 p.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