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CORRESP Filing

Wearable Devices Ltd.
Date: Dec. 22, 2025 · CIK: 0001887673 · Accession: 0001213900-25-124161

Offering / Registration Process

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File numbers found in text: 333-290362

Date
Dec. 22, 2025
Author
WEARABLE
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. 333-290362) (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, 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 December 24, 2025 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.

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.

Show Raw Text
CORRESP
 1
 filename1.htm

 Wearable
Devices Ltd.

 5
Ha-Tnufa St.

 Yokne'am
Illit, 2066736, Israel

 December
22, 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. 333-290362) (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, 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 December 24,
2025 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.

 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