NanoVibronix, Inc.
525 Executive Boulevard
Elmsford, New York 10523
September 19, 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: Nicholas O’Leary
| Re: | NanoVibronix, Inc. |
Registration Statement on Form S-3
Filed on September 12, 2023
File No. 333-274482 (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 10:00 a.m., Eastern Time, on September 21, 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 |
