CORRESP Filing
Wearable Devices Ltd. (WLDS, WLDSW) (CIK 0001887673)
Date: Feb. 27, 2026 · CIK: 0001887673 · Accession: 0001213900-26-021248
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293645
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. 333-293645) (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 March 2, 2026 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.
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.
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CORRESP
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Wearable Devices Ltd.
5 Ha-Tnufa St.
Yokne’am Illit, 2066736, Israel
February 27, 2026
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. 333-293645) (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 March 2, 2026 at 4:00 p.m.,
Eastern Time, or as soon as practicable thereafter.
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