November 1, 2018

Ori Gon
Chief Financial Officer
ReWalk Robotics Ltd.
3 Hatnufa Street, Floor 6
Yokneam Ilit, Israel, 2069203

       Re: ReWalk Robotics Ltd.
           Registration Statement on Form S-1
           Filed October 15, 2018
           File No. 333-227852

Dear Mr. Gon:

       We have limited our review of your registration statement to those
issues we have
addressed in our 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.

Form S-1 filed October 15, 2018

Calculation of Registration Fee, page 1

1.     Please allocate the correct registration fee for the ordinary shares
issuable upon exercise of
       the common warrants to purchase ordinary shares included in the units
and the pre-funded
       units. For guidance, refer to the Division of Corporation Finance's
Securities Act Rules
       Compliance and Disclosure Interpretation Questions 240.05 and 240.06.
Also, please
       ensure the total registration fee reflects each class being registered.
        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.
 Ori Gon
ReWalk Robotics Ltd.
November 1, 2018
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Heather Percival at 202-551-3498 or Russell Mancuso,
Branch Chief, at
202-551-3617 with any questions.



                                                           Sincerely,
FirstName LastNameOri Gon
                                                           Division of
Corporation Finance
Comapany NameReWalk Robotics Ltd.
                                                           Office of
Electronics and Machinery
November 1, 2018 Page 2
cc:       Colin Diamond
FirstName LastName