Itamar Medical Ltd.
9 Halamish Street
Caesarea 3088900, Israel
January 28, 2020
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Irene Paik |
| Re: | Itamar Medical Ltd. Registration Statement on Form F-1 CIK No. 0001613170 |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (the “Registration Statement”) of Itamar Medical Ltd. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on January 30, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at (212) 906-2916.
Thank you for your assistance in this matter.
[signature page follows]
| Very truly yours, | |||
| Itamar Medical Ltd. | |||
| By: | /s/ Gilad Glick | ||
| Name: Gilad Glick | |||
| Title: Chief Executive Officer | |||
| cc: | (via email) |
| Shy Basson, Itamar Medical Ltd. | |
| Josh Kiernan, Esq., Latham & Watkins LLP | |
| Nathan Ajiashvili, Esq., Latham & Watkins LLP | |
| Michael D. Maline, Esq., Goodwin Procter LLP |
