Tenon Medical, Inc.
104 Cooper Court
Los Gatos, CA 95032
September 19, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Tenon Medical, Inc. Request for Acceleration
Registration Statement on Form S-1, as amended
File No. 333-274451
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Tenon Medical, Inc., a Delaware corporation (the “Company”), respectfully requests that the effective date of its Registration Statement on Form S-1 (File No. 333-274451) (the “Registration Statement”), be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Thursday, September 21, 2023, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Carmel, Milazzo & Feil LLP by calling Jeffrey Wofford at (646) 876-0618. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Carmel, Milazzo & Feil LLP, Attention: Jeffrey Wofford, by facsimile to (646) 838-1314 or email at jwofford@cmfllp.com.
If you have any questions regarding this request, please contact Jeffrey Wofford of Carmel, Milazzo & Feil LLP at (646) 876-0618.
| Very truly yours, | |||
| By: | /s/ Steven M. Foster | ||
| Name: Steven M. Foster | |||
| Title: Chief Executive Officer | |||
cc: Jeffrey Wofford, Carmel, Milazzo & Feil LLP