NanoVibronix, Inc.
525 Executive Boulevard
Elmsford, New York 10523
August 9, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Abby Adams
| Re: | NanoVibronix, Inc. |
| Registration Statement on Form S-3 | |
| Filed on August 1, 2023 | |
| File No. 333-273574 (the “Registration Statement”) |
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, NanoVibronix, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 4:30 p.m., Eastern Time, on August 11, 2023, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Jayun Koo, Esq. at (212) 835-4823.
| Very truly yours, | ||
| NANOVIBRONIX, INC. | ||
| By: | /s/ Brian Murphy | |
| Brian Murphy | ||
| Chief Executive Officer | ||
| cc: | Jayun Koo, Esq., Haynes and Boone, LLP |
