NanoVibronix, Inc.
525 Executive Blvd.
Elmsford, NY 10523
February 14, 2019
By EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Eric Atallah
| RE: | NanoVibronix, Inc. Registration Statement on Form S-3 Filed December 31, 2018 Request for Acceleration |
| File No. 333-229106 |
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 requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-3 (the “Registration Statement”) to 5:00 p.m., Eastern Time on February 15, 2019, or as soon thereafter as practicable.
Should any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.
| Very truly yours, | |||||
| NanoVibronix, Inc. | |||||
| By: | /s/ Stephen Brown | ||||
| Stephen Brown Chief Financial Officer | |||||
