February 11, 2020

 

VIA EDGAR
Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE
Washington, D.C. 20549

 

Re:

ReWalk Robotics Ltd. Registration Statement on Form S-1 (File No. 333-235931)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ReWalk Robotics Ltd. (the “Company”) hereby requests acceleration of the effective date of its registration statement on Form S-1 (File No. 333-235931), as amended (the “Registration Statement”), to 10:30 a.m., Eastern Time, on Thursday, February 13, 2020, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Colin Diamond at (212) 819-8754 or Scott Levi at (212) 819-8320. Should you have any questions regarding this letter, please do not hesitate to contact Mr. Diamond or Mr. Levi at White & Case LLP.

 

[Remainder of Page Intentionally Blank]

 

 

	Sincerely,
	REWALK ROBOTICS LTD.
	By:	/s/ Ori Gon
		Name: Ori Gon
		Title: Chief Financial Officer