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                            September 20, 2022

       Boaz Shetzer
       Chief Executive Officer
       ParaZero Technologies Ltd.
       30 Dov Hoz
       Kiryat Ono, 5555626, Israel

                                                        Re: ParaZero
Technologies Ltd.
                                                            Amendment No. 5 to
Registration Statement on Form F-1
                                                            Filed September 15,
2022
                                                            File No. 333-265178

       Dear Mr. Shetzer:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
September 15, 2022 letter.

       Amendment No. 5 to Registration Statement on Form F-1 filed September
15, 2022

       General

   1.                                                   We note your response
to our comment letter dated September 15, 2022. Please amend
                                                        your Form F-1 to
provide disclosure regarding the manner of determination of the offering
                                                        price and describe the
factors considered in determining the offering price. See Item 9.A
                                                        of Form 20-F.
 Boaz Shetzer
FirstName LastNameBoaz
ParaZero Technologies Ltd.Shetzer
Comapany 20,
September NameParaZero
              2022       Technologies Ltd.
September
Page 2    20, 2022 Page 2
FirstName LastName
       You may contact Mindy Hooker at (202) 551-3732 or Kevin Woody at (202)
551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Patrick Fullem at (202) 551-8337 or Asia Timmons-Pierce at (202)
551-3754 with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of
Manufacturing
cc:      David Huberman