United States securities and exchange commission logo November 9, 2020 Liron Carmel Chief Executive Officer Medigus Ltd. Tatiana Yosef 7A Industrial Park, P.O. Box 3030 Omer, 8496500, Israel Re: Medigus Ltd. Registration Statement on Form F-1 Filed November 2, 2020 File No. 333-249797 Dear Mr. Carmel: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jason L. Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ron Ben-Bassat, Esq.