Wearable Devices Ltd. — Capital/Financing Update 2024

Dec 19, 2024

CORRESP 1 filename1.htm

Wearable Devices Ltd.

5 Ha-Tnufa St.

Yokne’am Illit, 2066736, Israel

December 19, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:
Registration Statement on Form F-1 (File No. 333-283771)
(the “Registration Statement”)
Request for Acceleration of Effective Date

Dear Sir or Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Wearable Devices Ltd. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on December 23, 2024 at 4:15 p.m., Eastern Time, or as soon as practicable thereafter.

The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Eric Victorson, Esq. of Sullivan & Worcester LLP at (212) 660-3092 and that such effectiveness also be confirmed in writing.

Very truly yours,
WEARABLE DEVICES LTD.
By:	/s/ Asher Dahan
	Asher Dahan
	Chief Executive Officer