101 Barclay Street
New York, New York 10286
May 7, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Registration Statement on Form F-6
filed on behalf of Medigus Limited
Request for Acceleration
Ladies and Gentlemen:
The Bank of New York Mellon, as Depositary for securities against which American Depositary Receipts are to be issued, hereby requests the acceleration of the effectiveness date of the above registration statement by the Securities and Exchange Commission, pursuant to Section 8(a)of the Securities Act of 1933 to be effective simultaneously with the associated registration statement on Form 20-Ffiled by Medigus Limitedor as soon thereafter as practicable.
Very truly yours,
/s/ Robert W. Goad
Name: Robert W. Goad
Title: Managing Director
Cc: Bruce R. Wilde, Esq.
Emmet, Marvin & Martin, LLP
bwilde@emmetmarvin.com