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SEC Comment Letter 0000000000-25-000159 to Hub Cyber Security Ltd. (HUBC)

Hub Cyber Security Ltd.
Date: Jan. 7, 2025 · CIK: 0001905660 · Accession: 0000000000-25-000159

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-41634

Date
January 7, 2025
Author
Office of Technology
Form
UPLOAD
Company
Hub Cyber Security Ltd.

Letter

January 7, 2025 Noah Hershcoviz Chief Executive Officer Hub Cyber Security Ltd. 2 Kaplan St. Tel Aviv, Israel 6473403 Re:Hub Cyber Security Ltd. Form 20-F for the Year Ended December 31, 2023 File No. 001-41634 Dear Noah Hershcoviz: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology

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January 7, 2025
Noah Hershcoviz
Chief Executive Officer
Hub Cyber Security Ltd.
2 Kaplan St.
Tel Aviv, Israel 6473403
Re:Hub Cyber Security Ltd.
Form 20-F for the Year Ended December 31, 2023
File No. 001-41634
Dear Noah Hershcoviz:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology