INTEGRITY APPLICATIONS, INC.
8 Ariel Sharon Street
Or Yehuda 6037607
Israel
September 23, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | Integrity Applications, Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-259664 | |
| REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Gentlepersons:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Integrity Applications, Inc. (the “Registrant”) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-259664), as amended (the “Registration Statement”), so that it may become effective at 5:00 p.m. Eastern Time on Monday, September 27, 2021, or as soon as practicable thereafter.
The Registrant hereby authorizes Jolie Kahn, Esq., to orally modify or withdraw this request for acceleration.
We respectfully request that we be notified of such effectiveness by a telephone call to Ms. Kahn at (516) 217-6379.
| Very truly yours, | |
| INTEGRITY APPLICATIONS, INC. | |
| /s/ Shimon Rapps | |
| Shimon Rapps | |
| Director and Chair of the Audit Committee |
