CORRESP Filing
Wearable Devices Ltd.
Date: Dec. 22, 2025 · CIK: 0001887673 · Accession: 0001213900-25-124243
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290362
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 23, 2025 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.
The Registrant respectfully requests to ignore its previous request 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. The Registrant also 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 23, 2025 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter. The Registrant respectfully requests to ignore its previous request 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. The Registrant also 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