February 11, 2020
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | ReWalk Robotics Ltd. Registration Statement on Form S-1 (File No. 333-235931) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ReWalk Robotics Ltd. (the ���Company”) hereby requests acceleration of the effective date of its registration statement on Form S-1 (File No. 333-235931), as amended (the “Registration Statement”), to 10:30 a.m., Eastern Time, on Thursday, February 13, 2020, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Colin Diamond at (212) 819-8754 or Scott Levi at (212) 819-8320. Should you have any questions regarding this letter, please do not hesitate to contact Mr. Diamond or Mr. Levi at White & Case LLP.
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| Sincerely, | ||
| REWALK ROBOTICS LTD. | ||
| By: | /s/ Ori Gon | |
| Name: Ori Gon | ||
| Title: Chief Financial Officer | ||