February 27, 2020

Larry Jasinski
Chief Executive Officer
ReWalk Robotics Ltd.
3 Hatnufa Street, Floor 6
Yokneam Ilit, Israel 2069203

       Re: ReWalk Robotics Ltd.
           Post-Effective Amendment No. 1 to Form S-1
           Filed February 20, 2020
           File No. 333-235932

Dear Mr. Jasinski:

       We have reviewed your post-effective amendment 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.

Post-Effective Amendment No. 1 to Form S-1

Incorporation of Certain Documents by Reference, page 2

1.     We note that your registration statement incorporates by reference your
Form 10-K for the
       fiscal year ended December 31, 2019, which in turn incorporates by
reference
       certain Part III information from a proxy statement that you have not
yet filed. Please be
       advised that we cannot accelerate the effective date of your
post-effective amendment
       until you have amended your Form 10-K to include Part III information or
filed the
       definitive proxy statement. For guidance, please refer to Compliance and
Disclosure
       Interpretations, Securities Act Forms Questions 123.01.
 Larry Jasinski
ReWalk Robotics Ltd.
February 27, 2020
Page 2
General

2.    We note that you have omitted substantially all of the disclosure
required by Part I of
      Form S-1 in this post-effective amendment to your registration statement
on Form S-1.
      Please amend to include all of the disclosures required by Part I. Refer
to Rule 472(b) of
      the Securities Act of 1933, as amended.
        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 Christopher Edwards at 202-551-6761 or Christine Westbrook
at 202-551-
5019 with any questions.



                                                            Sincerely,
FirstName LastNameLarry Jasinski
                                                            Division of
Corporation Finance
Comapany NameReWalk Robotics Ltd.
                                                            Office of Life
Sciences
February 27, 2020 Page 2
cc:       Johanna Interian, Esq.
FirstName LastName