September 20, 2023
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Benjamin Richie
| Re: | Alpha Tau Medical Ltd. Registration Statement on Form F-3 Filed September 11, 2023 Registration No. 333-274457 |
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 the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on September 22, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Alpha Tau Medical Ltd. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Michael J. Rosenberg of Latham & Watkins LLP, counsel to the Company, at (212) 906-1829, or in his absence, Joshua Kiernan at +44.20.7710.5820, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
[Signature Page Follows]
| Sincerely yours, | ||
| Alpha Tau Medical Ltd. | ||
| By: | /s/ Uzi Sofer | |
| Uzi Sofer | ||
| Chief Executive Officer | ||
| cc: | Michael J. Rosenberg |
