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                             December 16, 2020

       Moshe Mizrahy
       Chief Executive Officer
       InMode Ltd.
       Tavor Building, Sha   ar Yokneam
       P.O. Box 533
       Yokneam, 2069206, Israel

                                                        Re: InMode Ltd.
                                                            Form 20-F for
Fiscal Year December 31, 2019
                                                            Filed February 18,
2020
                                                            File No. 001-39016

       Dear Mr. Mizrahy:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for Fiscal Year December 31, 2019

       Operating and Financial Review and Prospects
       Operating Results
       Comparison of the Year Ended December 31, 2019 to the Year Ended
December 31, 2018, page
       68

   1.                                                   Please revise your
future filings to more clearly disclose the reasons for the changes in
                                                        your results of
operations between periods and address the following:
                                                            Expand your
disclosure of operating results to quantify the extent to which
                                                            increases in sales
volumes versus prices contributed to the increases in net sales and
                                                            cost of sales.
                                                            Expand your
disclosure to quantify the impact of other factors you identified as
                                                            contributing to
fluctuations in the line items impacting net income. For example, you
                                                            attribute the
increase in research and development expense to an increase in cost of
 Moshe Mizrahy
InMode Ltd.
December 16, 2020
Page 2
              raw materials and subcontractors and an increase in spending on
clinical studies
              without quantifying the increase of each item.
                Refer to Item 303(a)(3)(iii) of Regulation S-K and Rule Release
33-8350 for
              guidance.
Liquidity and Capital Resources
Cash Flows
Net Cash Provided by Operating Activities, page 72

2.       In future filings, please expand your disclosure of cash provided by
operating activities to
         quantify and discuss the underlying reasons for the changes in working
capital items
         reported in your Statements of Cash Flows. Refer to FRC Section
501.13.b and 13.b.1 for
         guidance.
        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.

       You may contact Tracie Mariner, Staff Accountant, at (202) 551-3744, or
Kevin Vaughn,
Branch Chief, at (202) 551-3494, if you have questions regarding comments on
the financial
statements and related matters.



FirstName LastNameMoshe Mizrahy                                Sincerely,
Comapany NameInMode Ltd.
                                                               Division of
Corporation Finance
December 16, 2020 Page 2                                       Office of Life
Sciences
FirstName LastName