NanoVibronix, Inc.
9 Derech Hashalom Street
Nesher, Israel 36651
October 31, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Timothy Buchmiller
| Re: | NanoVibronix, Inc. | |
| Registration Statement on Form S-1, originally filed on June 21, 2017 | ||
| File No. 333- 218871, as amended (the “Registration Statement”) | ||
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated 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 5:00 p.m., Eastern Time, on November 1, 2017, or as soon thereafter as practicable.
| Very truly yours, | ||
| NANOVIBRONIX, INC. | ||
| By: | /s/ Stephen Brown | |
| Stephen Brown | ||
| Chief Financial Officer | ||
| |
cc: Rick A. Werner, Esq., Haynes and Boone, LLP
