<SEC-DOCUMENT>0001178913-22-001302.txt : 20220330
<SEC-HEADER>0001178913-22-001302.hdr.sgml : 20220330
<ACCEPTANCE-DATETIME>20220330163151
ACCESSION NUMBER:		0001178913-22-001302
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20220330
DATE AS OF CHANGE:		20220330

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ReWalk Robotics Ltd.
		CENTRAL INDEX KEY:			0001607962
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-263984
		FILM NUMBER:		22786937

	BUSINESS ADDRESS:	
		STREET 1:		3 HATNUFA ST.
		STREET 2:		FLOOR 6
		CITY:			YOKNEAM ILIT
		STATE:			L3
		ZIP:			2069203
		BUSINESS PHONE:		97249590123

	MAIL ADDRESS:	
		STREET 1:		3 HATNUFA ST.
		STREET 2:		FLOOR 6
		CITY:			YOKNEAM ILIT
		STATE:			L3
		ZIP:			2069203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Argo Medical Technologies Ltd.
		DATE OF NAME CHANGE:	20140513
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3
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<FILENAME>zk2227537.htm
<DESCRIPTION>S-3
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      <div style="text-align: center; line-height: 1.25; font-weight: bold;">As filed with the Securities and Exchange Commission on March 30, 2022</div>
      <div style="text-align: right; line-height: 1.25; font-weight: bold;">Registration No. 333-</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-size: 14pt; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">UNITED STATES</div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-size: 14pt; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">WASHINGTON, D.C. 20549</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-size: 14pt; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">FORM S-3</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><br>
        REGISTRATION STATEMENT<br>
        UNDER THE<br>
        SECURITIES ACT OF 1933</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-size: 16pt; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">ReWalk Robotics Ltd.</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z8f43ede371d04e4293cf002c2173c007" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <div style="text-align: center; line-height: 1.25; font-weight: bold;">State of Israel</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 32%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">3842</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 32%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Not Applicable</div>
            </td>
          </tr>
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            <td style="width: 32.01%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">(State or Other Jurisdiction of<br>
                Incorporation or Organization)</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">(Primary Standard Industrial<br>
                Classification Code Number)</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">(I.R.S. Employer<br>
                Identification No.)</div>
            </td>
          </tr>

      </table>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">3 Hatnufa St., Floor 6<br>
        Yokneam Ilit<br>
        2069203, Israel<br>
        +972 (4) 959-0123</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">(Address, including zip code, and telephone number, including area code, of Registrant&#8217;s principal executive offices)</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">ReWalk Robotics Inc.<br>
        200 Donald Lynch Blvd.<br>
        Marlborough, MA 01752<br>
        (508) 251-1154</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">(Name, address, including zip code, and telephone number, including area code, of agent for service)</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Copies of all communications, including communications sent to agent for service, should be sent to:</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" id="zf925523387aa444ca667ee2f0873a7bc">

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                <div>
                  <div style="text-align: center; line-height: 1.25; font-weight: bold;">
                    <div style="line-height: 1.25; font-weight: bold;">Rachael M. Bushey, Esq.</div>
                    <div style="line-height: 1.25; font-weight: bold;">Jennifer L. Porter, Esq.</div>
                    <div style="line-height: 1.25; font-weight: bold;">
                      <div style="line-height: 1.25; font-weight: bold;">Troutman Pepper Hamilton Sanders LLP</div>
                      <div style="line-height: 1.25; font-weight: bold;">3000 Two Logan Square</div>
                      <div style="line-height: 1.25; font-weight: bold;">
                        <div style="line-height: 1.25; font-weight: bold;">Philadelphia, PA 19103</div>
                        <div style="line-height: 1.25; font-weight: bold;">
                          <div style="line-height: 1.25; font-weight: bold;">Tel: (215) 981-4331</div>
                        </div>
                      </div>
                    </div>
                  </div>
                </div>
              </td>
              <td style="width: 50%; text-align: center; vertical-align: top;">
                <div style="line-height: 1.25; font-weight: bold;">Aaron M. Lampert, Adv.</div>
                <div style="line-height: 1.25; font-weight: bold;">
                  <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Ephraim Peter Friedman, Adv.</div>
                </div>
                <div style="line-height: 1.25; font-weight: bold;">
                  <div style="line-height: 1.25; font-weight: bold;">Goldfarb Seligman &amp; Co.</div>
                  <div style="line-height: 1.25; font-weight: bold;">98 Yigal Alon Street</div>
                  <div style="line-height: 1.25; font-weight: bold;">
                    <div style="line-height: 1.25; font-weight: bold;">Tel Aviv 6789141, Israel</div>
                    <div style="line-height: 1.25; font-weight: bold;">
                      <div style="line-height: 1.25; font-weight: bold;">Tel: +972 (3) 608-9999</div>
                    </div>
                  </div>
                </div>
              </td>
            </tr>

        </table>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> </div>
      <div style="text-align: center; line-height: 1.25;"><font style="font-weight: bold;">Approximate date of commencement of proposed sale to the public</font>:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">From time to time after this Registration Statement becomes effective as determined by market conditions.<br>
        <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">If the only securities being registered on this Form are being offered pursuant to dividend or interest reinvestment plans, please check the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, other than securities offered only
        in connection with dividend or interest reinvestment plans, check the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9746;</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration
        statement number of the earlier effective registration statement for the same offering. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier
        effective registration statement for the same offering. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">If this Form is a registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective upon filing with the Commission pursuant to Rule
        462(e) under the Securities Act, check the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-family: 'Segoe UI Symbol', sans-serif;"> <br>
        </font></div>
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      </div>
      <div style="text-align: justify; line-height: 1.25;">If this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities
        pursuant to Rule 413(b) under the Securities Act, check the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the
        definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
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              <div style="text-align: justify; line-height: 1.25;">Large accelerated filer <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
            </td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Accelerated filer <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Non-accelerated filer <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9746;</font></div>
            </td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Smaller reporting company <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9746;</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Emerging growth company <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
            </td>
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      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
        provided pursuant to Section 7(a)(2)(B) of the Securities Act. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment
        which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act or until the Registration Statement shall become effective on such date as the Securities and
        Exchange Commission, acting pursuant to said Section 8(a), may determine.</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(255, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">The
        information in this prospectus is not complete and may be changed. We may not sell these securities until the registration statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these
        securities, and we are not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(255, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">Subject to
        completion, dated March 30, 2022</div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">PROSPECTUS</div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-size: 12pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">$100,000,000 of Ordinary Shares, Warrants<br>
        and/or Debt Securities Offered by the Company</div>
      <div style="text-align: center; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25;"><img width="176" height="128" src="image0.jpg"></div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">ReWalk Robotics Ltd.</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;">We may offer to the public from time to time, in one or more series or issuances, ordinary shares, warrants to purchase ordinary shares or debt securities, and/or debt securities consisting of
        debentures, notes or other evidences of indebtedness.</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;">We refer to the ordinary shares, warrants and debt securities collectively as &#8220;securities&#8221; in this prospectus. Each time we sell securities pursuant to this prospectus, we will provide a supplement
        to this prospectus that contains specific information about the offering and the specific terms of the securities offered. Our net proceeds from the sale of such securities will also be set forth in the applicable prospectus supplement. You should
        read this prospectus and the applicable prospectus supplement carefully before you invest in our securities.</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;">We may, from time to time, offer to sell the securities through public or private transactions, directly or through underwriters, agents or dealers, on or off the NASDAQ Stock Market at prevailing
        market prices or at privately negotiated prices. If any underwriters, agents or dealers are involved in the sale of any of these securities, the applicable prospectus supplement will set forth the names of the underwriter, agent or dealer and any
        applicable fees, commissions or discounts.</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;">Our ordinary shares are traded on the NASDAQ Capital Market under the symbol &#8220;RWLK.&#8221;</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-weight: bold;">Investing in these securities involves certain risks. Please carefully consider the &#8220;Risk Factors&#8221; in Part I, Item 1A of our most recent Annual Report on Form 10-K</font>&#160;<font style="font-weight: bold;">for the year ended December 31, 2021, which is incorporated by reference in this prospectus and in any applicable prospectus supplement, for a discussion of the factors you should consider carefully before deciding to
          purchase these securities.</font></div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">
        <div style="text-align: left; line-height: 1.25; font-weight: bold;">None of the U.S. Securities and Exchange Commission, any state securities commission or the Israel Securities Authority has approved or disapproved of these securities or
          determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</div>
      </div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: center; line-height: 1.25;">The date of this prospectus is , 2022</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
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      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">TABLE OF CONTENTS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="3" border="0" id="zc9d46cb9b094428884de74af240420cc" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 92%; vertical-align: bottom; background-color: #CCEEFF;">
              <div style="line-height: 1.25;"><a href="#ABOUTTHISPROSPECTUS">About This Prospectus</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: right;">1<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="#INCORPORATION">Incorporation of Certain Documents by Reference</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; text-align: right;">1<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom; background-color: #CCEEFF;">
              <div style="line-height: 1.25;"><a href="#WHERE">Where You Can Find More Information</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: right;">2<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="#PROSPECTUS">Prospectus Summary</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; text-align: right;">3<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom; background-color: #CCEEFF;">
              <div style="line-height: 1.25;"><a href="#RISKFACTORS">Risk Factors</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: right;">4<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="#FORWARD">Forward-Looking Statements</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; text-align: right;">4<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="#ORDINARY">Description of Ordinary Shares</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: right;">5<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="#WARRANTS">Description of Warrants</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; text-align: right;">9<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="#DEBT">Description of Debt Securities</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: right;">10<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="#PLAN">Plan of Distribution</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; text-align: right;">11<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="#LEGAL">Legal Matters</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: right;">14<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="#EXPERTS">Experts</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; text-align: right;">14<br>
            </td>
          </tr>
          <tr>
            <td style="width: 92%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="#ENFORCEABILITY">Enforceability of Civil Liabilities</a></div>
            </td>
            <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: right;">15<br>
            </td>
          </tr>

      </table>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-weight: normal; font-style: normal;" id="DSPFPageNumber">i</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
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      </div>
      <!--PROfilePageNumberReset%Num%1%%%-->
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="ABOUTTHISPROSPECTUS"><!--Anchor--></a>ABOUT THIS PROSPECTUS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">This prospectus is part of a registration statement that we filed with the Securities and Exchange Commission, or SEC, utilizing a &#8220;shelf&#8221; registration process. Under this process, we may offer and
        sell our securities under this prospectus.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under this shelf process, we may sell the securities described in this prospectus in one or more offerings up to a total price to the public of $100,000,000. The offer and sale of securities under
        this prospectus may be made from time to time, in one or more offerings, in any manner described under the section in this prospectus entitled &#8220;Plan of Distribution.&#8221;</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">This prospectus provides you with a general description of the securities we may offer. Each time we sell securities, we will provide a prospectus supplement that will contain specific information
        about the terms of that offering. The prospectus supplement may also add, update or change information contained in this prospectus, and may also contain information about any material U.S. federal income tax and Israeli tax considerations relating
        to the securities covered by the prospectus supplement. You should read both this prospectus and any prospectus supplement together with additional information under the headings &#8220;Where You Can Find More Information&#8221; and &#8220;Incorporation of Certain
        Documents by Reference.&#8221;</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">This summary may not contain all of the information that may be important to you. You should read this entire prospectus, including the financial data and related notes incorporated by reference in
        this prospectus, before making an investment decision. This summary contains forward-looking statements that involve risks and uncertainties. Our actual results may differ significantly from the results discussed in the forward-looking statements.
        Factors that might cause or contribute to such differences include those discussed in &#8220;Risk Factors&#8221; and &#8220;Forward- Looking Statements.&#8221;</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="INCORPORATION"><!--Anchor--></a>INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The SEC allows us to &#8220;incorporate by reference&#8221; information into this prospectus, which means that we can disclose important information to you by referring you to other documents which we have
        filed or will file with the SEC. We are incorporating by reference in this prospectus the documents listed below and all amendments or supplements we may file to such documents:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="za4d09765aca643338afa7b3d438bfd58" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 96%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">our annual report on <a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891322000800/0001178913-22-000800-index.htm">Form 10-K</a> for the fiscal year ended December 31, 2021
                filed with the SEC on February 24, 2022&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 96%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">our current reports on<a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1607962/000117891322001152/form8k.htm"> Form 8-K</a> filed with the SEC on March 16, 2022&#894; and</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 96%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the description of our ordinary shares contained in our registration statement on <a href="https://www.sec.gov/Archives/edgar/data/1607962/000119312514329079/d783270d8a12b.htm">Form 8-A</a>
                (File No. 001-33612) filed with the SEC on September 2, 2014, including any subsequent amendment or any report filed for the purpose of updating such description.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">In addition, we incorporate by reference into this prospectus any filings we make with the SEC pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of the initial
        registration statement of which this prospectus is a part and prior to the effectiveness of the registration statement, and any filings we make with the SEC pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act from the date of this
        prospectus until the termination of this offering. Notwithstanding the foregoing, no information is incorporated by reference in this prospectus or any prospectus supplement hereto where such information under applicable forms and regulations of
        the SEC is not deemed to be &#8220;filed&#8221; under Section 18 of the Exchange Act or otherwise subject to the liabilities of that section, unless we indicate in this prospectus or the report or filing containing such information that the information is to
        be considered &#8220;filed&#8221; under the Exchange Act or is to be incorporated by reference in this prospectus or any prospectus supplement hereto.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Certain statements in and portions of this prospectus update and replace information in the above-listed documents incorporated by reference. Likewise, statements in or portions of a future
        document incorporated by reference in this prospectus may update and replace statements in and portions of this prospectus or the above-listed documents.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">We will provide you without charge, upon your written or oral request, a copy of any of the documents incorporated by reference in this prospectus, other than exhibits to such documents which are
        not specifically incorporated by reference into such documents. Please direct your written or telephone requests to ReWalk Robotics Ltd., 200 Donald Lynch Blvd., Marlborough, MA 01752, Attn: Investor Relations, or ir@rewalk.com, telephone number
        (508) 251-1154.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">1</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
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      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="WHERE"><!--Anchor--></a>WHERE YOU CAN FIND MORE INFORMATION</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We have filed with the SEC a registration statement on Form S-3 under the Securities Act with respect to the securities offered by this prospectus. However, as is permitted by the rules and
        regulations of the SEC, this prospectus, which is part of our registration statement on Form S-3, omits certain non-material information, exhibits, schedules and undertakings set forth in the registration statement. For further information about us
        and the securities offered by this prospectus, please refer to the registration statement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We are subject to the information reporting requirements of the Exchange Act applicable to U.S. domestic issuers and, as such, file annual, quarterly and current reports, proxy statements and other
        information with the SEC.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">You may read and copy the registration statement, including the related exhibits and schedules, and any document we file or have filed with the SEC. The SEC maintains an internet website that
        contains reports and other information regarding issuers that file electronically with the SEC. Our filings with the SEC are available to the public through the SEC&#8217;s website at http://www.sec.gov<font style="font-style: italic;">.</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We maintain a corporate website at www.rewalk.com. Information contained on, or that can be accessed through, our website does not constitute a part of this prospectus. We have included our website
        address in this prospectus solely as an inactive textual reference.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">2</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="line-height: 1.25;">
        <div style="border: #000000 2px solid; padding: 5px; width: 99%;">
          <div>&#160;</div>
          <div style="line-height: 1.25;">
            <div style="text-align: center; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25; font-weight: bold;"><a name="PROSPECTUS"><!--Anchor--></a>PROSPECTUS SUMMARY</div>
            <div style="text-align: center; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25; font-weight: bold;">OVERVIEW</div>
            <div style="line-height: 1.25;"><br style="line-height: 1.25;">
            </div>
          </div>
          <div style="line-height: 1.25;">
            <div style="text-align: justify; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25;">We are an innovative medical device company that is designing, developing, and commercializing robotic exoskeletons that allow individuals with
              mobility impairments or other medical conditions the ability to stand and walk once again. We have developed and are continuing to commercialize our ReWalk Personal and ReWalk Rehabilitation devices for individuals with spinal cord injury,
              which are exoskeletons designed for individuals with paraplegia that use our patented tilt-sensor technology and an on-board computer and motion sensors to drive motorized legs that power movement.</div>
            <div style="line-height: 1.25;"><br style="line-height: 1.25;">
            </div>
            <div style="text-align: justify; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25;">We have also developed our ReStore device, which we began commercializing in June 2019. ReStore is a powered, lightweight soft exo-suit intended for
              use in the rehabilitation of individuals with lower limb disability due to stroke. During the second quarter of 2020, we finalized and moved to implement two separate agreements to distribute additional product lines in the United States. We
              are the exclusive distributor of the MediTouch Tutor movement biofeedback systems in the United States and have distribution rights for the MYOLYN MyoCycle FES cycles to U.S. rehabilitation clinics and personal sales through the U.S.
              Department of Veterans Affairs, or VA, hospitals and other personal sales. We refer to the MediTouch and MyoCycle devices as our &#8220;Distributed Products.&#8221; These Distributed Products will improve our product offering to clinics as well as
              patients within the VA as they both have similar clinician and patient profile.</div>
            <div style="line-height: 1.25;"><br style="line-height: 1.25;">
            </div>
            <div style="text-align: justify; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25;">We are in the research stage of ReBoot, a soft exoskeleton for stroke home and community use.&#160; This product is a complementary product to ReStore as
              it provides ankle support including plantar flexion for gait and mobility improvement, and it received Breakthrough Device Designation from the U.S. Food and Drug Administration in November 2021.</div>
            <div style="line-height: 1.25;"><br style="line-height: 1.25;">
            </div>
            <div style="text-align: justify; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25;">Our principal markets are the United States and Europe. In Europe, we have a direct sales operation in Germany and the United Kingdom and work with
              distribution partners in certain other major countries. We have offices in Marlborough, Massachusetts, Berlin, Germany and Yokneam, Israel, where we operate our business from.</div>
            <div style="line-height: 1.25;"><br style="line-height: 1.25;">
            </div>
          </div>
          <div style="line-height: 1.25;">
            <div style="text-align: center; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25; font-weight: bold;">CORPORATE INFORMATION</div>
            <div style="line-height: 1.25;"><br style="line-height: 1.25;">
            </div>
          </div>
          <div style="line-height: 1.25;">
            <div style="text-align: justify; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25;">We are incorporated under the laws of the State of Israel. Our principal executive offices are located at 3 Hatnufa St., Floor 6, Yokneam Ilit
              2069203, Israel, and our telephone number is +972 (4) 959-0123. Our website address is www.rewalk.com. Information contained on, or that can be accessed through, our website does not constitute a part of this prospectus and is not
              incorporated by reference herein. We have included our website address in this prospectus solely for informational purposes. We have irrevocably appointed our subsidiary, ReWalk Robotics Inc., which is incorporated in Delaware, as our agent
              to receive service of process in any action against us in any United States federal or state court. The address of ReWalk Robotics Inc. is 200 Donald Lynch Blvd., Marlborough, MA 01752, and its telephone number is (508) 251-1154.</div>
            <div style="line-height: 1.25;"><br style="line-height: 1.25;">
            </div>
            <div style="text-align: justify; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25;">ReWalk&#174; is our registered trademark in Israel and in the United States. Other trademarks and service marks appearing in this prospectus are the
              property of their respective holders.</div>
            <div style="text-align: justify; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25;"> <br>
            </div>
          </div>
        </div>
      </div>
      <br>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">3</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
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      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><br>
        <a name="RISKFACTORS"><!--Anchor--></a> RISK FACTORS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">An investment in our securities involves a high degree of risk. Our business, financial condition or results of operations could be adversely affected by any of these risks. If any of these risks
        occur, the value our ordinary shares and our other securities may decline. You should carefully consider the risk factors provided below and the risk factors set forth under the caption &#8220;Risk Factors&#8221; in our Annual Report on Form 10-K for the year
        ended December 31, 2021, and in any other filing we make with the SEC subsequent to the date of this prospectus, each of which are incorporated herein by reference, and in any supplement to this prospectus, before making your investment decision.</div>
      <div style="text-align: center; line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="FORWARD"><!--Anchor--></a>FORWARD-LOOKING STATEMENTS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">This prospectus and the documents incorporated in it by reference contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, or the Securities
        Act, Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act, and the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995, that are based on our management&#8217;s beliefs and assumptions and on
        information currently available to our management. Forward-looking statements include information concerning our possible or assumed future results of operations, business strategies, financing plans, competitive position, industry environment,
        potential growth opportunities, potential market opportunities and the effects of competition. Forward-looking statements include all statements that are not historical facts, may include projections regarding our future performance and, in some
        cases, can be identified by terms such as &#8220;anticipates,&#8221; &#8220;assumes,&#8221; &#8220;believes,&#8221; &#8220;could,&#8221; &#8220;continues,&#8221; &#8220;seeks,&#8221; &#8220;estimates,&#8221; &#8220;expects,&#8221; &#8220;intends,&#8221; &#8220;may,&#8221; &#8220;plans,&#8221; &#8220;potential,&#8221; &#8220;predicts,&#8221; &#8220;projects,&#8221; &#8220;should,&#8221; &#8220;will,&#8221; &#8220;would&#8221; or similar expressions
        that convey uncertainty of future events or outcomes and the negatives of those terms.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">Our ability to predict the results of our operations or the effects of various events on our operating results is inherently uncertain. Therefore, we caution you to consider carefully the matters
        described under the caption &#8220;Risk Factors&#8221; and certain other matters discussed in this prospectus, the documents incorporated by reference in this prospectus and other publicly available sources. Such factors and many other factors beyond the
        control of our management could cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements that may be expressed or implied by the
        forward-looking statements. All of the forward-looking statements included in this prospectus are based on information available to us as of the date of this prospectus and speak only as of the date hereof. Unless we are required to do so under
        U.S. federal securities laws or other applicable laws, we do not intend to update or revise any forward-looking statements, whether as a result of new information, future developments or otherwise.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">USE OF PROCEEDS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Unless we state otherwise in a prospectus supplement, we will use the net proceeds from the sale of securities we offer pursuant to this prospectus for general corporate purposes.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">4</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
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      </div>
      <br>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">DESCRIPTION OF <a name="ORDINARY"><!--Anchor--></a>ORDINARY SHARES</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The following description of our ordinary shares is a summary and is qualified in its entirety by reference to our Fourth Amended and Restated Articles of Association, or our Articles of
        Association. Our Articles of Association are filed as Exhibit 3.1 to this prospectus and are incorporated by reference herein.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Share Capital</div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">Our authorized share capital consists solely of 120,000,000 ordinary shares, par value NIS 0.25 per share, of which 62,507,896 shares were issued and outstanding as of March 25, 2022.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">
        <div style="line-height: 1.25;">
          <div style="line-height: 1.25;">All of our issued and outstanding ordinary shares are validly issued, fully paid and non-assessable. Our ordinary shares are not redeemable and do not have any preemptive rights.</div>
        </div>
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Voting Rights</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">Pursuant to our Articles of Association, holders of our ordinary shares have one vote for each ordinary share held on all matters submitted to a vote before the shareholders at a general meeting.
        Shareholders may vote at a general meeting either in person, by proxy or by written ballot.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold;">Quorum requirements</div>
      <div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">The quorum required for our general meetings of shareholders consists of at least two holders of our ordinary shares present in person or by proxy and holding among them at least 33 1/3% of the
        total outstanding voting rights.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold;">Vote Requirements</div>
      <div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">Our Articles of Association provide that all resolutions of our shareholders require a simple majority vote, unless otherwise required by the Israeli Companies Law or by our Articles of
        Association. Under the Israeli Companies Law, each of (i) the approval of an extraordinary transaction with a controlling shareholder and (ii) the terms of employment or other engagement of the controlling shareholder of the company or such
        controlling shareholder&#8217;s relative (even if not extraordinary) requires special approval. For more information, see our Registration Statement on Form 8-A as filed with the SEC on September 2, 2014 under the heading &#8220;Item 1. Description of
        Registrant&#8217;s Securities to be Registered.&#8221; Under our Articles of Association, the alteration of the rights, privileges, preferences or obligations of any class of our shares requires the ordinary majority vote of all classes of shares voting
        together as a single class at a shareholder meeting. Our Articles of Association also require that the removal of any director from office (other than our external directors) or the amendment of the provisions of our amended articles relating to
        our staggered board requires the vote of 65% of the total voting power of our shareholders. Another exception to the simple majority vote requirement is a resolution for the voluntary winding up, or an approval of a scheme of arrangement or
        reorganization, of the Company pursuant to Section 350 of the Israeli Companies Law, which requires the approval of holders of 75% of the voting rights represented at the meeting, in person, by proxy or by voting deed and voting on the resolution.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Transfer of Shares&#894; Share Ownership Restrictions</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Our fully paid ordinary shares are issued in registered form and may be freely transferred under our Articles of Association, unless the transfer is restricted or prohibited by another instrument,
        applicable law or the rules of a stock exchange on which the shares are listed for trade. The ownership or voting of our ordinary shares by non-residents of Israel is not restricted in any way by our Articles of Association or the laws of the State
        of Israel, except for ownership by nationals of some countries that are, or have been, in a state of war with Israel.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Election of Directors</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Our ordinary shares do not have cumulative voting rights for the election of directors. As a result, the holders of a majority of the voting power represented at a shareholders meeting have the
        power to elect all of our directors, subject to the special approval requirements for external directors.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under our Articles of Association, our board of directors must consist of not less than five but no more than thirteen directors, including two external directors as required by the Israeli
        Companies Law. Pursuant to our Articles of Association, other than the external directors, for whom special election requirements apply under the Israeli Companies Law, the vote required to appoint a director is a simple majority vote of holders of
        our voting shares, participating and voting at the relevant meeting. In addition, our directors, other than the external directors, are divided into three classes that are each elected at a general meeting of our shareholders every three years, in
        a staggered fashion (such that one class is elected each year), and serve on our board of directors unless they are removed by a vote of 65% of the total voting power of our shareholders at a general or special meeting of our shareholders or upon
        the occurrence of certain events, in accordance with the Israeli Companies Law and our Articles of Association. In addition, our Articles of Association allow our board of directors to appoint new directors and appoint directors to fill vacancies
        on the board of directors to serve for a term of office equal to the remaining period of the term of office of the directors(s) whose office(s) have been vacated.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">5</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25;">External directors are elected for an initial term of three years, may be elected for additional terms of three years each under certain circumstances and may be removed from office pursuant to the
        terms of the Israeli Companies Law. Pursuant to regulations promulgated under the Israel Companies Law, as a company that does not have a controlling shareholder and that complies with the United States securities laws and the corporate governance
        rules of the NASDAQ Stock Market, we are permitted to &#8220;opt out&#8221; of the requirement to appoint external directors. In February 2018, we opted out of the requirement to have external directors.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Dividend and Liquidation Rights</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may declare a dividend to be paid to the holders of our ordinary shares in proportion to their respective shareholdings. Under the Israeli Companies Law, dividend distributions are determined by
        the board of directors and do not require the approval of the shareholders of a company unless the company&#8217;s articles of association provide otherwise. Our Articles of Association do not require shareholder approval of a dividend distribution and
        provide that dividend distributions may be determined by our board of directors.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Pursuant to the Israeli Companies Law, a company may make a distribution of dividends out of its profits on the condition that there is no reasonable concern that the distribution may prevent the
        company from meeting its existing and expected obligations when they fall due. The Israeli Companies Law defines such profit as retained earnings or profits accrued in the last two years, whichever is greater, according to the last reviewed or
        audited financial statements of the company, provided that the date of the financial statements is not more than six months before the distribution.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">In the event of our liquidation, after satisfaction of liabilities to creditors, our assets will be distributed to the holders of our ordinary shares in proportion to their shareholdings. This
        right, as well as the right to receive dividends, may be affected by the grant of preferential dividend or distribution rights to the holders of a class of shares with preferential rights that may be authorized in the future.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Exchange Controls</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">There are currently no Israeli currency control restrictions on payments of dividends or other distributions with respect to our ordinary shares or the proceeds from the sale of the shares, except
        for the obligation of Israeli residents to file reports with the Bank of Israel regarding certain transactions. However, legislation remains in effect pursuant to which currency controls can be imposed by administrative action at any time.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Shareholder Meetings</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under Israeli law, we are required to hold an annual general meeting of our shareholders once every calendar year that must be held no later than 15 months after the date of the previous annual
        general meeting. All meetings other than the annual general meeting of shareholders are referred to in our Articles of Association as extraordinary general meetings. Our board of directors may call extraordinary general meetings whenever it sees
        fit, at such time and place, within or outside of Israel, as it may determine. In addition, the Israeli Companies Law provides that our board of directors is required to convene an extraordinary general meeting upon the written request of (i) any
        two of our directors or one-quarter of the members of our board of directors or (ii) one or more shareholders holding, in the aggregate, either (a) five percent or more of our outstanding issued shares and one percent of our outstanding voting
        power or (b) five percent or more of our outstanding voting power.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">6</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25;">Subject to the provisions of the Israeli Companies Law and the regulations promulgated thereunder, shareholders entitled to participate and vote at general meetings are the shareholders of record
        on a date to be decided by the board of directors, which may be between four and 40 days prior to the date of the meeting. Furthermore, the Israeli Companies Law requires that resolutions regarding the following matters be passed at a general
        meeting of our shareholders:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z6a9aa7ec616b4589b3a84e47fb3eabb0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">amendments to our Articles of Association&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">appointment or termination of our auditors&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">appointment of external directors&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">approval of certain related party transactions&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">increases or reductions of our authorized share capital&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">a merger&#894; and</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the exercise of our board of directors&#8217; powers by a general meeting, if our board of directors is unable to exercise its powers and the exercise of any of its powers is required for our
                proper management.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The Israeli Companies Law and our Articles of Association require that notice of any annual general meeting or extraordinary general meeting be provided to shareholders at least 21 days prior to
        the meeting and if the agenda of the meeting includes the appointment or removal of directors, the approval of transactions with office holders or interested or related parties, or an approval of a merger, notice must be provided at least 35 days
        prior to the meeting.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the Israeli Companies Law and under our Articles of Association, shareholders are not permitted to take action via written consent in lieu of a meeting.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Access to Corporate Records</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the Israeli Companies Law, shareholders generally have the right to review: minutes of our general meetings&#894; our shareholders register and principal shareholders register&#894; our Articles of
        Association&#894; our annual financial statements&#894; and any document that we are required by law to file publicly with the Israeli Companies Registrar or the Israel Securities Authority. In addition, shareholders may request to be provided with any
        document related to an action or transaction with a related party that requires shareholder approval under the related party transaction provisions of the Israeli Companies Law. We may deny a request to review a document if we believe it has not
        been made in good faith, that the document contains a trade secret or patent or that the document&#8217;s disclosure may otherwise impair our interests.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Acquisitions Under Israeli Law</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-style: italic;">Full Tender Offer</font>. A person wishing to acquire shares of an Israeli public company and who would as a result hold over 90% of the target company&#8217;s issued
        and outstanding share capital (or of a class thereof) is required by the Israeli Companies Law to make a tender offer to all of the company&#8217;s shareholders for the purchase of all of the issued and outstanding shares of the company (or the
        applicable class). If as a result of a full tender offer the purchaser would own more than 95% of the issued and outstanding share capital of the company or of the applicable class, and more than half of the shareholders who do not have a personal
        interest in the offer accept the offer, all of the shares that the acquirer offered to purchase will be transferred to the acquirer by operation of law. The law provides for appraisal rights if any shareholder files a request in court within six
        months following the consummation of a full tender offer, but the purchaser is entitled to stipulate that tendering shareholders forfeit their appraisal rights. If as a result of a full tender offer the purchaser would own 95% or less of the issued
        and outstanding share capital of the company or of the applicable class, the purchaser may not acquire shares that will cause its shareholding to exceed 90% of the issued and outstanding share capital of the company or of the applicable class.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-style: italic;">Special Tender Offer</font>. The Israeli Companies Law provides that an acquisition of shares of an Israeli public company must be made by means of a special
        tender offer if as a result of the acquisition the purchaser would become a holder of 25% or more of the voting rights in the company, unless there is already another holder of at least 25% of the voting rights in the company. Similarly, the
        Israeli Companies Law provides that an acquisition of shares in a public company must be made by means of a special tender offer if as a result of the acquisition the purchaser would become a holder of more than 45% of the voting rights in the
        company, if there is no other shareholder of the company who holds more than 45% of the voting rights in the company, subject to certain exceptions.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">A special tender offer must be extended to all shareholders of a company but the offeror is not required to purchase shares representing more than 5% of the voting power attached to the company&#8217;s
        outstanding shares, regardless of how many shares are tendered by shareholders. A special tender offer may be consummated only if (i) at least 5% of the voting power attached to the company&#8217;s outstanding shares will be acquired by the offeror and
        (ii) the number of shares tendered in the offer exceeds the number of shares whose holders objected to the offer (excluding the purchaser, controlling shareholders, holders of 25% or more of the voting rights in the company or any person having a
        personal interest in the acceptance of the tender offer). If a special tender offer is accepted, then the purchaser or any person or entity controlling it or under common control with the purchaser or such controlling person or entity may not make
        a subsequent tender offer for the purchase of shares of the target company and may not enter into a merger with the target company for a period of one year from the date of the offer, unless the purchaser or such person or entity undertook to
        effect such an offer or merger in the initial special tender offer.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">7</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-style: italic;">Merger</font>. The Israeli Companies Law permits merger transactions if approved by each party&#8217;s board of directors and, unless certain requirements described
        under the Israeli Companies Law are met, by a majority vote of each party&#8217;s shares, and, in the case of the target company, a majority vote of each class of its shares, voted on the proposed merger at a shareholders meeting.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">For purposes of the shareholder vote, unless a court rules otherwise, the merger will not be deemed approved if a majority of the votes of shares represented at the shareholders meeting that are
        held by parties other than the other party to the merger, or by any person (or group of persons acting in concert) who holds (or hold, as the case may be) 25% or more of the voting rights or the right to appoint directors of the other party, vote
        against the merger. If, however, the merger involves a merger with a company&#8217;s own controlling shareholder or if the controlling shareholder has a personal interest in the merger, then the merger is instead subject to the same special majority
        approval that governs all extraordinary transactions with controlling shareholders.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">If the transaction would have been approved by the shareholders of a merging company but for the separate approval of each class or the exclusion of the votes of certain shareholders as provided
        above, a court may still approve the merger upon the request of holders of at least 25% of the voting rights of a company, if the court holds that the merger is fair and reasonable, taking into account the value of the parties to the merger and the
        consideration offered to the shareholders of the company.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Upon the request of a creditor of either party to the proposed merger, the court may delay or prevent the merger if it concludes that there exists a reasonable concern that, as a result of the
        merger, the surviving company will be unable to satisfy the obligations of the merging entities, and may further give instructions to secure the rights of creditors.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">In addition, a merger may not be consummated unless at least 50 days have passed from the date on which a proposal for approval of the merger was filed by each party with the Israeli Companies
        Registrar and at least 30 days have passed from the date on which the merger was approved by the shareholders of each party.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Anti-takeover Measures Under Israeli Law</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The Israeli Companies Law allows us to create and issue shares having rights different from those attached to our ordinary shares, including shares providing certain preferred rights with respect
        to voting, distributions or other matters and shares having preemptive rights. Upon the closing of our initial public offering, our Articles of Association were amended to provide that no preferred shares are authorized. In the future, if we do
        authorize, create and issue a specific class of preferred shares, such class of shares, depending on the specific rights that may be attached to it, may have the ability to frustrate or prevent a takeover or otherwise prevent our shareholders from
        realizing a potential premium over the market value of their ordinary shares. The authorization and designation of a class of preferred shares will require an amendment to our Articles of Association, which requires the prior approval of the
        holders of a majority of the voting power attaching to our issued and outstanding shares at a general meeting. The convening of the meeting, the shareholders entitled to participate and the majority vote required to be obtained at such a meeting
        will be subject to the requirements set forth in the Israeli Companies Law as described above in &#8220;&#8212; Voting Rights.&#8221;</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Transfer Agent and Registrar</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The transfer agent and registrar for our ordinary shares is American Stock Transfer &amp; Trust Company, LLC. Its address is 6201 15th Avenue, Brooklyn, New York 11219, and its telephone number is
        (800) 937-5449.</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">8</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">DESCRIPTION OF <a name="WARRANTS"><!--Anchor--></a>WARRANTS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may issue warrants to purchase ordinary shares or debt securities. Warrants may be issued independently or together with any other securities and may be attached to, or separate from, such
        securities. To the extent we use a warrant agent for a series of warrants, the series will be issued under a separate warrant agent agreement to be entered into between us and a warrant agent. The warrant agent will act solely as our agent and will
        not assume any obligation or relationship of agency for or with holders or beneficial owners of warrants. The terms of any warrants to be issued and, as applicable, a description of the material provisions of the applicable warrant agreement will
        be set forth in the applicable prospectus supplement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The applicable prospectus supplement will describe the following terms of any warrants in respect of which this prospectus is being delivered:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z7cebfb397c2d450f839fd4b07c703507" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the title of such warrants&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the aggregate number of such warrants&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the price or prices at which such warrants will be issued and exercised&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the currency or currencies in which the price of such warrants will be payable&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the securities purchasable upon exercise of such warrants&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the date on which the right to exercise such warrants shall commence and the date on which such right shall expire&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">if applicable, the minimum or maximum amount of such warrants which may be exercised at any one time&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">if applicable, the designation and terms of the securities with which such warrants are issued and the number of such warrants issued with each such security&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">if applicable, the date on and after which such warrants and the related securities will be separately transferable&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">information with respect to book-entry procedures, if any&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any material Israeli and United States federal income tax consequences&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the antidilution provisions of the warrants, if any&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">in the case of warrants to purchase debt securities, the principal amount of debt securities purchasable upon exercise of one warrant and the price at which, and currency in which, this
                principal amount of debt securities may be purchased upon such exercise;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">in the case of warrants to purchase ordinary shares, the number of ordinary shares purchasable upon the exercise of one warrant and the price at which, and the currency in which, these
                shares may be purchased upon such exercise; and</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any other terms of such warrants, including terms, procedures and limitations relating to the exchange and exercise of such warrants.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Amendments and Supplements to Warrant Agent Agreement</div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">To the extent that we use a warrant agent for a series of warrants, we and the warrant agent may amend or supplement the warrant agreement for a series of warrants without the consent of the
        holders of the warrants issued thereunder to effect changes that are not inconsistent with the provisions of the warrants and that do not materially and adversely affect the interests of the holders of the warrants.</div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">9</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><br>
        DESCRIPTION OF <a name="DEBT"><!--Anchor--></a>DEBT SECURITIES</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may issue debt securities together with other securities or separately, as described in the applicable prospectus supplement, under an indenture to be entered into between ReWalk Robotics Ltd.
        and the trustee identified in the applicable prospectus supplement. The terms of the debt securities will include those stated in the indenture and those made part of the indenture by reference to the Trust Indenture Act of 1939, as in effect on
        the date of the indenture. The indenture will be subject to and governed by the terms of the Trust Indenture Act of 1939.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may issue the debt securities in one or more series with the same or various maturities, at par, at a premium, or at a discount. We will describe the particular terms of each series of debt
        securities in a prospectus supplement relating to that series, which we will file with the SEC.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The prospectus supplement will set forth, to the extent required, the following terms of the debt securities in respect of which the prospectus supplement is delivered:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z2afd8f6291f14200bf88a1908302fcac" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the title of the series&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the aggregate principal amount&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the issue price or prices, expressed as a percentage of the aggregate principal amount of the debt securities&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any limit on the aggregate principal amount&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the date or dates on which principal is payable&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the interest rate or rates (which may be fixed or variable) or, if applicable, the method used to determine such rate or rates&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the date or dates from which interest, if any, will be payable and any regular record date for the interest payable&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the terms and conditions upon which we may, or the holders may require us to, redeem or repurchase the debt securities&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the denominations in which such debt securities may be issuable, if other than denomination of $1,000, or any integral multiple of that number&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">whether the debt securities are to be issuable in the form of certificated debt securities or global debt securities&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the portion of principal amount that will be payable upon declaration of acceleration of the maturity date if other than the principal amount of the debt securities&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the currency of denomination&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the designation of the currency, currencies or currency units in which payment of principal and, if applicable, premium and interest, will be made&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">if payments of principal and, if applicable, premium or interest, on the debt securities are to be made in one or more currencies or currency units other than the currency of denominations,
                the manner in which exchange rate with respect to such payments will be determined&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">if amounts of principal and, if applicable, premium and interest may be determined by reference to an index based on a currency or currencies, or by reference to a commodity, commodity
                index, stock exchange index, or financial index, then the manner in which such amounts will be determined&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the provisions, if any, relating to any collateral provided for such debt securities&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any events of default&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the terms and conditions, if any, for conversion into or exchange for ordinary shares&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any depositaries, interest rate calculation agents, exchange rate calculation agents, or other agents&#894; and</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the terms and conditions, if any, upon which the debt securities shall be subordinated in right of payment to other indebtedness of ReWalk Robotics Ltd.</div>
            </td>
          </tr>

      </table>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">One or more debt securities may be sold at a substantial discount below their stated principal amount. We may also issue debt securities in bearer form, with or without coupons. If we issue
        discount debt securities or debt securities in bearer form, we will describe material U.S. federal income tax considerations and other material special considerations which apply to these debt securities in the applicable prospectus supplement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may issue debt securities denominated in or payable in a foreign currency or currencies or a foreign currency unit or units. If we do, we will describe the restrictions, elections, and general
        tax considerations relating to the debt securities and the foreign currency or currencies or foreign currency unit or units in the applicable prospectus supplement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The debt securities of a series may be issued in whole or in part in the form of one or more global securities that will be deposited with, or on behalf of, a depositary identified in the
        prospectus supplement. Global securities will be issued in registered form and in either temporary or definitive form. Unless and until it is exchanged in whole or in part for individual debt securities, a global security may not be transferred
        except as a whole by the depositary for such global security to a nominee of such depositary or by a nominee of such depositary to such depositary or another nominee of such depositary or by such depositary or any such nominee to a successor of
        such depositary or a nominee of such successor. The specific terms of the depositary arrangement with respect to any debt securities of a series and the rights of and limitations upon owners of beneficial interests in a global security will be
        described in the applicable prospectus supplement.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">10</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="PLAN"><!--Anchor--></a>PLAN OF DISTRIBUTION</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The securities being offered by this prospectus may be sold:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="zccbc0a4e23a743879025543166486385" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">through agents&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">to or through one or more underwriters on a firm commitment or agency basis&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">through put or call option transactions relating to the securities&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">through broker-dealers (acting as agent or principal)&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">directly to purchasers, through a specific bidding or auction process, on a negotiated basis or otherwise&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">through any other method permitted pursuant to applicable law&#894; or</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">through a combination of any such methods of sale.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">At any time a particular offer of the securities covered by this prospectus is made, a revised prospectus or prospectus supplement, if required, will be distributed which will set forth the
        aggregate amount of securities covered by this prospectus being offered and the terms of the offering, including the name or names of any underwriters, dealers, brokers or agents, any discounts, commissions, concessions and other items constituting
        compensation from us and any discounts, commissions or concessions allowed or re-allowed or paid to dealers, and any options under which underwriters may purchase additional shares. Such prospectus supplement, and, if necessary, a post-effective
        amendment to the registration statement on Form S-3 of which this prospectus is a part, will be filed with the SEC to reflect the disclosure of additional information with respect to the distribution of the securities covered by this prospectus. In
        order to comply with the securities laws of certain states, if applicable, the securities sold under this prospectus may only be sold through registered or licensed broker-dealers. In addition, in some states the securities may not be sold unless
        they have been registered or qualified for sale in the applicable state or an exemption from registration or qualification requirements is available and is complied with. Any public offering price and any discounts or concessions allowed or
        reallowed or paid to dealers may be changed from time to time.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The distribution of securities may be effected from time to time in one or more transactions, including block transactions and transactions on the NASDAQ Stock Market or any other organized market
        where the securities may be traded. The securities may be sold at a fixed price or prices, which may be changed, or at market prices prevailing at the time of sale, at prices relating to the prevailing market prices or at negotiated prices. The
        consideration may be cash or another form negotiated by the parties. Agents, underwriters or broker-dealers may be paid compensation for offering and selling the securities. That compensation may be in the form of discounts, concessions or
        commissions to be received from us or from the purchasers of the securities. Any dealers and agents participating in the distribution of the securities may be deemed to be underwriters, and compensation received by them on resale of the securities
        may be deemed to be underwriting discounts. If any such dealers or agents were deemed to be underwriters, they may be subject to statutory liabilities under the Securities Act.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Agents may from time to time solicit offers to purchase the securities. If required, we will name in the applicable prospectus supplement any agent involved in the offer or sale of the securities
        and set forth any compensation payable to the agent. Unless otherwise indicated in the prospectus supplement, any agent will be acting on a best efforts basis for the period of its appointment. Any agent selling the securities covered by this
        prospectus may be deemed to be an underwriter, as that term is defined in the Securities Act, of the securities.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">11</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">If underwriters are used in a sale, securities will be acquired by the underwriters for their own account and may be resold from time to time in one or more transactions, including negotiated
        transactions, at a fixed public offering price or at varying prices determined at the time of sale, or under delayed delivery contracts or other contractual commitments. Securities may be offered to the public either through underwriting syndicates
        represented by one or more managing underwriters or directly by one or more firms acting as underwriters. If an underwriter or underwriters are used in the sale of securities, an underwriting agreement will be executed with the underwriter or
        underwriters, as well as any other underwriter or underwriters, with respect to a particular underwritten offering of securities, and will set forth the terms of the transactions, including compensation of the underwriters and dealers and the
        public offering price, if applicable. The prospectus and prospectus supplement will be used by the underwriters to resell the securities. Unless we inform you otherwise in the prospectus supplement, the obligations of the underwriters to purchase
        the securities will be subject to certain conditions, and the underwriters will be obligated to purchase all the offered securities if they purchase any of them. The underwriters may change, from time to time, the initial public offering price and
        any discounts or concessions allowed or reallowed or paid to dealers.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">If a dealer is used in the sale of the securities, we or an underwriter will sell the securities to the dealer, as principal. The dealer may then resell the securities to the public at varying
        prices to be determined by the dealer at the time of resale. To the extent required, we will set forth in the prospectus supplement the name of the dealer and the terms of the transactions.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may directly solicit offers to purchase the securities and may make sales of securities directly to institutional investors or others. These persons may be deemed to be underwriters within the
        meaning of the Securities Act with respect to any resale of the securities. To the extent required, the prospectus supplement will describe the terms of any such sales, including the terms of any bidding or auction process, if used.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Agents, underwriters and dealers may be entitled under agreements which may be entered into with us against specified liabilities, including liabilities incurred under the Securities Act, or to
        contribution by us to payments they may be required to make in respect of such liabilities. If required, the prospectus supplement will describe the terms and conditions of the indemnification or contribution. Some of the agents, underwriters or
        dealers, or their affiliates may be customers of, engage in transactions with or perform services for us or our subsidiaries.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the securities laws of some jurisdictions, the securities offered by this prospectus may be sold in those jurisdictions only through registered or licensed brokers or dealers.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Any person participating in the distribution of securities registered under the registration statement that includes this prospectus will be subject to applicable provisions of the Exchange Act,
        and the applicable SEC rules and regulations, including, among others, Regulation M, which may limit the timing of purchases and sales of any of our securities by that person. Furthermore, Regulation M may restrict the ability of any person engaged
        in the distribution of our securities to engage in market-making activities with respect to our securities. These restrictions may affect the marketability of our securities and the ability of any person or entity to engage in market-making
        activities with respect to our securities.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Certain persons participating in an offering may engage in over-allotment, stabilizing transactions, short-covering transactions and penalty bids that stabilize, maintain or otherwise affect the
        price of the offered securities. These activities may maintain the price of the offered securities at levels above those that might otherwise prevail in the open market, including by entering stabilizing bids, effecting syndicate covering
        transactions or imposing penalty bids, each of which is described below.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="zdf0eccbcbcc347d0bb950dde2bd261ef" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">A stabilizing bid means the placing of any bid, or the effecting of any purchase, for the purpose of pegging, fixing or maintaining the price of a security.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">A syndicate covering transaction means the placing of any bid on behalf of the underwriting syndicate or the effecting of any purchase to reduce a short position created in connection with
                the offering.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">A penalty bid means an arrangement that permits the managing underwriter to reclaim a selling concession from a syndicate member in connection with the offering when offered securities
                originally sold by the syndicate member are purchased in syndicate covering transactions.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">12</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25;">These transactions may be effected on an exchange or automated quotation system, if the securities are listed on that exchange or admitted for trading on that automated quotation system, or in the
        over-the-counter market or otherwise.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">If so indicated in the applicable prospectus supplement, we will authorize agents, underwriters or dealers to solicit offers from certain types of institutions to purchase offered securities from
        us at the public offering price set forth in such prospectus supplement pursuant to delayed delivery contracts providing for payment and delivery on a specified date in the future. Such contracts will be subject only to those conditions set forth
        in the prospectus supplement and the prospectus supplement will set forth the commission payable for solicitation of such contracts.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">In addition, ordinary shares may be issued upon conversion of or in exchange for debt securities, warrants or other securities.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Any underwriters to whom offered securities are sold for public offering and sale may make a market in such offered securities, but such underwriters will not be obligated to do so and may
        discontinue any market making at any time without notice. The offered securities may or may not be listed on a national securities exchange. No assurance can be given that there will be a market for the offered securities.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Any securities that qualify for sale pursuant to Rule 144 or Regulation S under the Securities Act may be sold under Rule 144 or Regulation S rather than pursuant to this prospectus.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">To the extent that we make sales to or through one or more underwriters or agents in at-the-market offerings, we will do so pursuant to the terms of a distribution agreement between us and the
        underwriters or agents. If we engage in at-the-market sales pursuant to a distribution agreement, we will sell our ordinary shares to or through one or more underwriters or agents, which may act on an agency basis or on a principal basis. During
        the term of any such agreement, we may sell ordinary shares on a daily basis in exchange transactions or otherwise as we agree with the underwriters or agents. The distribution agreement will provide that any ordinary shares sold will be sold at
        prices related to the then-prevailing market prices for our ordinary shares. Therefore, exact figures regarding proceeds that will be raised or commissions to be paid cannot be determined at this time and will be described in a prospectus
        supplement. Pursuant to the terms of the distribution agreement, we also may agree to sell, and the relevant underwriters or agents may agree to solicit offers to purchase, blocks of our ordinary shares or warrants. The terms of each such
        distribution agreement will be set forth in more detail in a prospectus supplement to this prospectus.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">In connection with offerings made through underwriters or agents, we may enter into agreements with such underwriters or agents pursuant to which we receive our outstanding securities in
        consideration for the securities being offered to the public for cash. In connection with these arrangements, the underwriters or agents may also sell securities covered by this prospectus to hedge their positions in these outstanding securities,
        including in short sale transactions. If so, the underwriters or agents may use the securities received from us under these arrangements to close out any related open borrowings of securities.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may enter into derivative transactions with third parties or sell securities not covered by this prospectus to third parties in privately negotiated transactions. If the applicable prospectus
        supplement indicates, in connection with those derivatives, such third parties (or affiliates of such third parties) may sell securities covered by this prospectus and the applicable prospectus supplement, including in short sale transactions. If
        so, such third parties (or affiliates of such third parties) may use securities pledged by us or borrowed from us or others to settle those sales or to close out any related open borrowings of shares, and may use securities received from us in
        settlement of those derivatives to close out any related open borrowings of shares. The third parties (or affiliates of such third parties) in such sale transactions will be underwriters and, if not identified in this prospectus, will be identified
        in the applicable prospectus supplement (or a post-effective amendment).</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We may loan or pledge securities to a financial institution or other third party that in turn may sell the securities using this prospectus. Such financial institution or third party may transfer
        its short position to investors in our securities or in connection with a simultaneous offering of other securities offered by this prospectus or in connection with a simultaneous offering of other securities offered by this prospectus.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">The specific terms of the lock-up provisions in respect of any given offering will be described in the applicable prospectus supplement.</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">13</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="LEGAL"><!--Anchor--></a>LEGAL MATTERS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Certain legal matters with respect to Israeli law and with respect to the validity of the offered securities under Israeli law will be passed upon for us by Goldfarb Seligman &amp; Co., Tel Aviv,
        Israel. Certain legal matters with respect to New York law and with respect to the validity of the offered securities under New York law will be passed upon for us by Troutman Pepper Hamilton Sanders LLP, New York, New York.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="EXPERTS"><!--Anchor--></a>EXPERTS</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">
        <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">The consolidated financial statements of Rewalk Robotics Ltd. and its subsidiaries (collectively, the "Company") included in the Company's Annual Report (Form 10-K) for the
          year ended December 31, 2021, have been audited by Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global Limited, independent registered public accounting firm, as set forth in their report thereon, and incorporated herein by
          reference. Such consolidated financial statements are incorporated herein by reference in reliance upon such report given on the authority of such firm as experts in accounting and auditing.</div>
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">14</font></div>
        <div id="DSPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="ENFORCEABILITY"><!--Anchor--></a>ENFORCEABILITY OF CIVIL LIABILITIES</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We are incorporated under the laws of the State of Israel. It may be difficult to obtain service of process within the United States upon us, upon&#160;those of our directors and executive officers who
        reside outside of the United States, and upon those Israeli experts named in this prospectus who reside outside of the United States. Furthermore, because a majority of our assets and certain of our directors and executive officers are located
        outside of the United States, any judgment obtained in the United States against us, certain of our directors and executive officers or the Israeli experts named herein may be difficult to collect within the United States.</div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">We have been informed by our legal counsel in Israel, Goldfarb Seligman &amp; Co., Tel Aviv, that it may be difficult to assert U.S. securities laws claims in original actions instituted in Israel.
        Israeli courts may refuse to hear a claim based on a violation of U.S. securities laws because Israel is not the most appropriate forum in which to bring such a claim. In addition, even if an Israeli court agrees to hear a claim, it may determine
        that Israeli law and not U.S. law is applicable to the claim. If U.S. law is found to be applicable, the content of applicable U.S. law must be proven as a fact which can be a time-consuming and costly process. Matters of procedure will also be
        governed by Israeli law.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We have irrevocably appointed our subsidiary, ReWalk Robotics Inc., which is incorporated in Delaware, as our agent to receive service of process in any action against us in any United States
        federal or state court arising out of offerings or sales pursuant to this prospectus or any purchase or sale of securities in connection with this prospectus. Subject to specified time limitations and legal procedures, Israeli courts may enforce a
        non-appealable foreign judgment in a civil matter, provided that, among other things:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z4195e33ac9ff46cd84cc74c1cbf0a1f7" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the judgment is obtained after due process before a court of competent jurisdiction, according to the laws of the foreign state in which the judgment is given and the rules of private
                international law currently prevailing in Israel&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the prevailing law of the foreign state in which the judgment is rendered allows for the enforcement of judgments of Israeli courts&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">adequate service of process has been effected and the defendant has had a reasonable opportunity to be heard and to present his or her evidence&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the judgment is not contrary to the public policy of Israel, and the enforcement of the civil liabilities set forth in the judgment is not likely to impair the security or sovereignty of
                Israel&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the judgment was not obtained by fraud and does not conflict with any other valid judgment in the same matter between the same parties&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">an action between the same parties in the same matter was not pending in any Israeli court at the time the lawsuit was instituted in the foreign court&#894; and</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the judgment is enforceable according to the laws of Israel and according to the law of the foreign state in which the relief was granted.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 94%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div style="text-align: justify; line-height: 1.25;">If a foreign judgment is enforced by an Israeli court, it generally will be payable in Israeli currency, which can then be converted into non-Israeli currency and transferred out of Israel.
        Traditionally, in an action before an Israeli court to recover an amount in a non-Israeli currency, the Israeli court issues a judgment for the equivalent amount in Israeli currency at the rate of exchange in force on the date of the judgment, but
        the judgment debtor may make payment in foreign currency. Pending collection, the amount of the judgment of an Israeli court stated in Israeli currency ordinarily will be linked to the Israeli consumer price index plus a per-annum statutory rate of
        interest set on a quarterly basis by Israeli regulations. Judgment creditors must bear the risk of unfavorable exchange rates. The trend in recent years has increasingly been for Israeli courts to enforce a foreign judgment in the foreign currency
        specified in the judgment, in which case there are also applicable rules regarding the payment of interest.</div>
      <div style="text-align: center; line-height: 1.25;">
        <div><br>
        </div>
        <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
          <div id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;" id="DSPFPageNumber">15</font></div>
          <div id="DSPFPageBreak" style="page-break-after: always;">
            <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
        </div>
        <img width="176" height="128" src="image0.jpg"></div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">ReWalk Robotics Ltd.</div>
      <div style="text-align: center; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">$100,000,000 of Ordinary Shares, Warrants<br>
        and/or Debt Securities Offered by the Company</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
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      </div>
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      </div>
      <div style="line-height: 1.25;"><br>
        <div><br>
        </div>
        <div><br>
        </div>
        <div>
          <hr align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
        <br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">PROSPECTUS</div>
      <div style="line-height: 1.25">
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
        <div style="line-height: 1.25;">
          <hr align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
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        </div>
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        </div>
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        </div>
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        </div>
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
        <div style="line-height: 1.25;">
          <div><br>
          </div>
          <div><br>
          </div>
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          <div>
            <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Dated&#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; &#160; , 2022</div>
          </div>
          <br style="line-height: 1.25;">
        </div>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <!--PROfilePageNumberReset%Num%1%II - %%-->
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">PART II</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">INFORMATION NOT REQUIRED IN PROSPECTUS</div>
      <div style="line-height: 1.25;">
        <div style="line-height: 1.25; font-weight: bold;"> <br>
        </div>
        <div style="line-height: 1.25; font-weight: bold;">Item 14. &#160; Other Expenses of Issuance and Distribution.</div>
      </div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">The following table sets forth an estimate of the fees and expenses payable by us, other than underwriting discounts and commissions, in connection with the sale and distribution of the securities
        being registered hereby.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" class="cfttable" id="zb39080b258b145438593bfa8101dab04" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000; width: 100%;">

          <tr>
            <td valign="bottom" style="vertical-align: bottom; background-color: #CCEEFF; width: 88%;">
              <div style="text-align: justify; line-height: 1.25;">SEC registration fee</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%;">
              <div style="line-height: 1.25;">$</div>
            </td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%;">
              <div style="line-height: 1.25;">9,270.00</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%;">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom; width: 88%;">
              <div style="text-align: justify; line-height: 1.25;">FINRA filing fee (if applicable)</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%;">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%;">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
              <div style="line-height: 1.25;">(1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%;">
              <div style="line-height: 1.25;">)</div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom; background-color: #CCEEFF; width: 88%;">
              <div style="text-align: justify; line-height: 1.25;">Legal fees and expenses</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%;">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%;">
              <div style="line-height: 1.25;">(1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%;">
              <div style="line-height: 1.25;">)</div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom; width: 88%;">
              <div style="text-align: justify; line-height: 1.25;">Accountants&#8217; fees and expenses</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%;">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%;">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
              <div style="line-height: 1.25;">(1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%;">
              <div style="line-height: 1.25;">)</div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom; background-color: #CCEEFF; width: 88%;">
              <div style="text-align: justify; line-height: 1.25;">Printing fees</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%;">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%;">
              <div style="line-height: 1.25;">(1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%;">
              <div style="line-height: 1.25;">)</div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom; width: 88%; padding-bottom: 2px;">
              <div style="text-align: justify; line-height: 1.25;">Miscellaneous</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">(1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;">
              <div style="line-height: 1.25;">)</div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom; background-color: #CCEEFF; width: 88%; padding-bottom: 4px;">
              <div style="text-align: justify; line-height: 1.25; font-weight: bold;">TOTAL</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px;">
              <div style="line-height: 1.25;">$</div>
            </td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 double 4px;">
              <div style="line-height: 1.25;">(1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="background-color: #CCEEFF; vertical-align: bottom; width: 1%; padding-bottom: 4px;">
              <div style="line-height: 1.25;">)</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" id="zb643ac02aec942babcd9c3487f41f8ad" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(1)</div>
            </td>
            <td style="width: 96%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">These fees will be dependent on the type of securities offered and number of offerings and, therefore, cannot be estimated at this time. In accordance with Rule 430B, additional information
                regarding estimated fees and expenses will be provided at the time information as to an offering is included in a prospectus supplement.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Item 15.&#160; Indemnification of Directors and Officers.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the Israeli Companies Law, a company may not exculpate an office holder from liability for a breach of the duty of loyalty. An Israeli company may exculpate an office holder in advance from
        liability to the company, in whole or in part, for damages caused to the company as a result of a breach of duty of care but only if a provision authorizing such exculpation is included in its articles of association. Our Articles of Association
        include such a provision. An Israeli company also may not exculpate in advance a director from liability arising out of a prohibited dividend or distribution to shareholders.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal;">II - 1</font></div>
        <div id="DSPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the Israeli Companies Law, a company may indemnify an office holder in respect of the following liabilities and expenses incurred for acts performed by him or her as an office holder, either
        pursuant to an undertaking made in advance of an event or following an event, provided its articles of association include a provision authorizing such indemnification:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z858be91397b44d11b4d4687a79aff70d" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">financial liability imposed on him or her in favor of another person pursuant to a judgment, including a settlement or arbitrator&#8217;s award approved by a court. However, if an undertaking to
                indemnify an office holder with respect to such liability is provided in advance, then such an undertaking must be limited to events which, in the opinion of the board of directors, can be foreseen based on the company&#8217;s activities when the
                undertaking to indemnify is given, and to an amount or according to criteria determined by the board of directors as reasonable under the circumstances, and such undertaking shall detail the abovementioned foreseen events and amount or
                criteria&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">reasonable litigation expenses, including attorneys&#8217; fees, incurred by the office holder (1) as a result of an investigation or proceeding instituted against him or her by an authority
                authorized to conduct such investigation or proceeding, provided that (i) no indictment was filed against such office holder as a result of such investigation or proceeding&#894; and (ii) no financial liability was imposed upon him or her as a
                substitute for the criminal proceeding as a result of such investigation or proceeding or, if such financial liability was imposed, it was imposed with respect to an offense that does not require proof of criminal intent&#894; and (2) in
                connection with a monetary sanction&#894; and</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">reasonable litigation expenses, including attorneys&#8217; fees, incurred by the office holder or imposed by a court in proceedings instituted against him or her by the company, on its behalf, or
                by a third party, or in connection with criminal proceedings in which the office holder was acquitted, or as a result of a conviction for an offense that does not require proof of criminal intent.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the Israeli Companies Law, a company may insure an office holder against the following liabilities incurred for acts performed by him or her as an office holder if and to the extent provided
        in the company&#8217;s articles of association:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z9d33d79341334865b7f12eeb0efd750b" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">a breach of the duty of loyalty to the company, provided that the office holder acted in good faith and had a reasonable basis to believe that the act would not harm the company&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">a breach of duty of care to the company or to a third party, to the extent such a breach arises out of the negligent conduct of the office holder&#894; and</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">a financial liability imposed on the office holder in favor of a third party.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the Israeli Companies Law, a company may not indemnify, exculpate or insure an office holder against any of the following:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z3c612ee379e049a38411cb1a65c5d2b6" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">a breach of the duty of loyalty, except for indemnification and insurance for a breach of the duty of loyalty to the company to the extent that the office holder acted in good faith and had
                a reasonable basis to believe that the act would not prejudice the company&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">a breach of duty of care committed intentionally or recklessly, excluding a breach arising out of the negligent conduct of the office holder&#894;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">an act or omission committed with intent to derive illegal personal benefit&#894; or</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">&#9679;</div>
            </td>
            <td style="width: 94%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">a civil or criminal fine or forfeit levied against the office holder.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Under the Israeli Companies Law, exculpation, indemnification and insurance of office holders in a public company must be approved by the compensation committee and the board of directors and, with
        respect to certain office holders or under certain circumstances, also by the shareholders.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We have entered into indemnification agreements with our office holders to exculpate, indemnify and insure our office holders to the fullest extent permitted by our Articles of Association, the
        Israeli Companies Law and the Israeli Securities Law, 5728-1968.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We have obtained directors&#8217; and officers&#8217; liability insurance for the benefit of our office holders and intend to continue to maintain such coverage and pay all premiums thereunder to the fullest
        extent permitted by the Israeli Companies Law.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal;">II - 2</font></div>
        <div id="DSPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div> <br>
      </div>
      <div>
        <div style="line-height: 1.25; font-weight: bold;">Item 16.&#160;&#160; Exhibits.</div>
      </div>
      <div> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">The exhibits filed as part of this registration statement are as follows:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="1" border="0" id="z166053ef443547c4b8e34edda9c4d570" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">1.1</div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><br>
            </td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; line-height: 1.25;">Form of underwriting agreement for the securities offered hereby.<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321001827/exhibit_3-1.htm">3.1</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321001827/exhibit_3-1.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321001827/exhibit_3-1.htm">Fourth Amended and Restated Articles of Association of the Company (incorporated by reference to Exhibit 3.1 to the
                  Company&#8217;s Current Report on Form 8-K filed with the SEC on May 21, 2021).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000119312514315654/d724635dex41.htm">4.1</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000119312514315654/d724635dex41.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000119312514315654/d724635dex41.htm">Specimen share certificate (incorporated by reference to Exhibit 4.1 to the Company&#8217;s Registration Statement on Form
                  F-1/A (File No. 333-197344), filed with the SEC on August 20, 2014).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891322000800/exhibit_4-2.htm">4.2</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891322000800/exhibit_4-2.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891322000800/exhibit_4-2.htm">Description of the registrant&#8217;s securities registered pursuant to Section 12 of the Securities Exchange Act of 1934
                  (incorporated by reference to Exhibit 4.2 to the Company&#8217;s Annual Report on Form 10-K filed with the SEC on February 24, 2022).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891316003859/exhibit_10-2.htm">4.3</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891316003859/exhibit_10-2.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891316003859/exhibit_10-2.htm">Warrant, dated December 30, 2015, between the Company and Kreos Capital V (Expert Fund) Limited (incorporated by
                  reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the SEC on January 4, 2016).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-7_rewalk.htm">4.4</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-7_rewalk.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-7_rewalk.htm">Form of common warrant to purchase ordinary shares in November 2018 follow-on offering (incorporated by
                  reference to Exhibit 4.7 to the Company&#8217;s Registration Statement on Form S-1/A (File No. 333-227852), filed with the SEC on November 14, 2018).&#160;&#160;</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-8_rewalk.htm">4.5</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-8_rewalk.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-8_rewalk.htm">Form of underwriter warrant from November 2018 follow-on offering (incorporated by reference to Exhibit 4.8
                  to the Company&#8217;s Registration Statement on Form S-1/A (File No. 333-227852), filed with the SEC on November 14, 2018).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018016422/f8k111618ex4-1_rewalkrob.htm">4.6</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018016422/f8k111618ex4-1_rewalkrob.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: bottom;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390018016422/f8k111618ex4-1_rewalkrob.htm">First Amendment to Warrant to Purchase Shares between the Company and Kreos Capital V (Expert Fund)
                  Limited, dated November 20, 2018 (incorporated by reference to Exhibit 4.1 to the Company&#8217;s Current Report on Form 8-K filed with the SEC on November 21, 2018).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019003063/f8k0219ex4-1_rewalkrobo.htm">4.7</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019003063/f8k0219ex4-1_rewalkrobo.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019003063/f8k0219ex4-1_rewalkrobo.htm">Form of placement agent warrant from February 2019 &#8220;best efforts&#8221; public offering (incorporated by
                  reference to Exhibit 4.1 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on February 25, 2019).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019005819/f8k040319bex4-1_rewalk.htm">4.8</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019005819/f8k040319bex4-1_rewalk.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019005819/f8k040319bex4-1_rewalk.htm">Form of purchaser warrant from April 2019 registered direct offering and concurrent private placement of
                  warrants (incorporated by reference to Exhibit 4.1 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on April 5, 2019).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019005819/f8k040319bex4-2_rewalk.htm">4.9</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019005819/f8k040319bex4-2_rewalk.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019005819/f8k040319bex4-2_rewalk.htm">Form of placement agent warrant from April 2019 registered direct offering and concurrent private
                  placement of warrants (incorporated by reference to Exhibit 4.2 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on April 5, 2019).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010476/f8k060519ex4-1_rewalkrobo.htm">4.10</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010476/f8k060519ex4-1_rewalkrobo.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010476/f8k060519ex4-1_rewalkrobo.htm">Form of private placement warrant from June 2019 private placement of warrants (incorporated by
                  reference to Exhibit 4.1 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on June 11, 2019).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010476/f8k060519ex4-2_rewalkrobo.htm">4.11</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010476/f8k060519ex4-2_rewalkrobo.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010476/f8k060519ex4-2_rewalkrobo.htm">Form of placement agent warrant from June 2019 private placement of warrants (incorporated by reference
                  to Exhibit 4.2 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on June 11, 2019).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010548/f8k061019bex4-1_rewalkrobo.htm">4.12</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010548/f8k061019bex4-1_rewalkrobo.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010548/f8k061019bex4-1_rewalkrobo.htm">Form of purchaser warrant from June 2019 registered direct offering and concurrent private placement
                  of warrants (incorporated by reference to Exhibit 4.1 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on June 12, 2019).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010548/f8k061019bex4-2_rewalkrobo.htm">4.13</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010548/f8k061019bex4-2_rewalkrobo.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390019010548/f8k061019bex4-2_rewalkrobo.htm">Form of placement agent warrant from June 2019 registered direct offering and concurrent private
                  placement of warrants (incorporated by reference to Exhibit 4.2 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on June 12, 2019).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390020003105/f8k0220ex4-1_rewalk.htm">4.14</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390020003105/f8k0220ex4-1_rewalk.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390020003105/f8k0220ex4-1_rewalk.htm">Form of common warrant from February 2020 best efforts offering (incorporated by reference to Exhibit 4.1 of
                  the Company&#8217;s Current Report on Form 8-K filed with the SEC on February 10, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390020003105/f8k0220ex4-3_rewalk.htm">4.15</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390020003105/f8k0220ex4-3_rewalk.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000121390020003105/f8k0220ex4-3_rewalk.htm">Form of placement agent warrant from February 2020 best efforts offering (incorporated by reference to
                  Exhibit 4.3 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on February 10, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320001968/exhibit_4-1.htm">4.16</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320001968/exhibit_4-1.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320001968/exhibit_4-1.htm">Form of purchaser warrant from July 2020 registered direct offering (incorporated by reference to Exhibit 4.1 of the
                  Company&#8217;s Current Report on Form 8-K filed on July 6, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320001968/exhibit_4-2.htm">4.17</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320001968/exhibit_4-2.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320001968/exhibit_4-2.htm">Form of placement agent agreement from July 2020 registered direct offering (incorporated by reference to Exhibit 4.2
                  of the Company&#8217;s Current Report on Form 8-K filed on July 6, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_4-1.htm">4.18</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_4-1.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_4-1.htm">Form of purchaser warrant from December 2020 private placement (incorporated by reference to Exhibit 4.1 of the
                  Company&#8217;s Current Report on Form 8-K filed with the SEC on December 8, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_4-2.htm">4.19</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_4-2.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_4-2.htm">Form of placement agent warrant from December 2020 private placement (incorporated by reference to Exhibit 4.2 of the
                  Company&#8217;s Current Report on Form 8-K filed with the SEC on December 8, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_10-2.htm">4.20</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_10-2.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891320003336/exhibit_10-2.htm">Form of registration rights agreement from December 2020 private placement (incorporated by reference to Exhibit
                  10.2 of the Company&#8217;s Current Report on Form 8-K filed with the SEC on December 8, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321000792/exhibit_4-1.htm">4.21</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321000792/exhibit_4-1.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321000792/exhibit_4-1.htm">Form of purchaser warrant from February 2021 private placement (incorporated by reference to Exhibit 4.1 of the
                  Company&#8217;s Current Report on Form 8-K filed with the SEC on February 25, 2021).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321000792/exhibit_4-2.htm">4.22</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321000792/exhibit_4-2.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321000792/exhibit_4-2.htm">Form of placement agent warrant from February 2021 private placement (incorporated by reference to Exhibit 4.2 of the
                  Company&#8217;s Current Report on Form 8-K filed with the SEC on February 25, 2021).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-1.htm">4.23</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-1.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-1.htm">Form of ordinary warrant from September 2021 private placement (incorporated by reference to Exhibit 4.1 of the
                  Company&#8217;s Current Report on Form 8-K filed with the SEC on September 29, 2021).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-2.htm">4.24</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-2.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-2.htm">Form of placement agent warrant from September 2021 private placement (incorporated by reference to Exhibit 4.2 of
                  the Company&#8217;s Current Report on Form 8-K filed with the SEC on September 29, 2021).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-3.htm">4.25</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-3.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1607962/000117891321003062/exhibit_4-3.htm">Form of pre-funded warrant from September 2021 private placement (incorporated by reference to Exhibit 4.3 of the
                  Company&#8217;s Current Report on Form 8-K filed with the SEC on September 29, 2021).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="exhibit_5-1.htm">5.1</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><br>
            </td>
            <td style="width: 95%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_5-1.htm">Opinion of Goldfarb Seligman &amp; Co., Israeli counsel to the Registrant, as to the
                  validity of the ordinary shares, warrants and debt securities offered hereby under Israeli law (including consent).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="exhibit_5-2.htm">5.2</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="exhibit_5-2.htm"><br>
              </a> </td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_5-2.htm">Opinion of Troutman Pepper Hamilton Sanders LLP, counsel to the Registrant, as to
                  the validity of the warrants and debt securities offered hereby under U.S. law (including consent).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;"><a href="exhibit_23-1.htm">23.1</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><a href="exhibit_23-1.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_23-1.htm">Consent of Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global
                  Limited.</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="exhibit_5-1.htm">23.2</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><br>
            </td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_5-1.htm">Consent of Goldfarb Seligman &amp; Co. (included in Exhibit 5.1).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;">23.3</div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><br>
            </td>
            <td style="width: 95%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Consent of Troutman Pepper Hamilton Sanders LLP (included in Exhibit 5.2).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="#POWEROFATTORNEY">24.1</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="#POWEROFATTORNEY"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; line-height: 1.25;"><a href="#POWEROFATTORNEY">Powers of Attorney (included in signature page to this Registration Statement).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top;">
              <div style="line-height: 1.25;">25.1</div>
            </td>
            <td style="width: 0.52%; vertical-align: top;"><br>
            </td>
            <td style="width: 95%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Statement of Eligibility of Trustee Under Indenture.<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.81%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;"><a href="exhibit_107.htm">107</a></div>
            </td>
            <td style="width: 0.52%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="exhibit_107.htm"><br>
              </a></td>
            <td style="width: 95%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_107.htm">Filing Fee Table (filed herewith).</a></div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 5%; vertical-align: top;">
              <div style="line-height: 1.25;">(1)</div>
            </td>
            <td style="width: 95%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">To be filed as an exhibit to a post-effective amendment to this registration statement or as an exhibit to a current report on Form 8-K and incorporated herein by reference.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 5%; vertical-align: top;">
              <div style="line-height: 1.25;">(2)</div>
            </td>
            <td style="width: 95%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Where applicable, to be incorporated by referenced to a subsequent filing in accordance with Section 305(b)(2) of the Trust Indenture Act of 1939, as amended.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 5%; vertical-align: top;">
              <div style="line-height: 1.25;">*</div>
            </td>
            <td style="width: 95%; vertical-align: top;">
              <div style="line-height: 1.25;">Certain identified information in the exhibit has been omitted because it is the type of information that (i) the Company customarily and actually treats as private and confidential, and (ii) is not material.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal;">II - 3</font></div>
        <div id="DSPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="line-height: 1.25;">
        <div style="line-height: 1.25; font-weight: bold;">Item 17.&#160;&#160; Undertakings.</div>
      </div>
      <div style="text-align: justify; line-height: 1.25;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 3%; vertical-align: top;">
                <div style="line-height: 1.25;">(1) </div>
              </td>
              <td style="width: 97%; vertical-align: top;">
                <div style="text-align: justify; line-height: 1.25;">
                  <div style="line-height: 1.25;">The undersigned registrant hereby undertakes:</div>
                </div>
              </td>
            </tr>

        </table>
        <div><br>
        </div>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z77fd941ac2b747e7a5777c96c6a520b5" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(a)</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; line-height: 1.25;">to file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(i)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">to include any prospectus required by Section 10(a)(3) of the Securities Act&#894;</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(ii)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or
                in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
                offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission pursuant to
                Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement&#894;
                and</div>
              <div style="line-height: 1.25;"><font style="line-height: 1.25;">&#160;</font></div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(iii)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in this
                Registration Statement&#894;</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-style: italic;">provided</font>, <font style="font-style: italic;">however</font>, that paragraphs (i), (ii) and (iii) above do not apply if the information required to be
        included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this
        Registration Statement or is contained in a form of prospectus filed pursuant to Rule 424(b) that is part of the Registration Statement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z8e11bd6365f842e79a7757a66357ab23" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(b)</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; line-height: 1.25;">that, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
                offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(c)</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; line-height: 1.25;">to remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(d)</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; line-height: 1.25;">that, for the purpose of determining any liability under the Securities Act to any purchaser:<br>
                <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(i)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be a part of the registration statement as of the date the filed prospectus was deemed part of and
                included in the registration statement&#894; and</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(ii)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5) or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an offering made pursuant to Rule
                415(a)(1)(i), (vii) or (x) for the purpose of providing the information required by Section 10(a) of the Securities Act shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of
                prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that
                date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which the prospectus relates, and the offering of such securities at that
                time shall be deemed to be the initial bona fide offering thereof&#894; provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed
                incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that
                was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such effective date.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal;">II - 4</font></div>
        <div id="DSPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(e)</div>
            </td>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; line-height: 1.25;">that, for the purpose of determining liability of a registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes
                that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to
                such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(i)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any preliminary prospectus or prospectus of the undersigned registrant to the offering required to be filed pursuant to Rule 424&#894;</div>
              <div style="line-height: 1.25;"><font style="line-height: 1.25;">&#160;</font></div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(ii)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by an undersigned registrant&#894;</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(iii)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">the portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the
                undersigned registrant&#894; and</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">(iv)</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(2)</div>
            </td>
            <td style="width: 97%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section
                13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall
                be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(3)</div>
            </td>
            <td style="width: 97%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the provisions
                referred to in Item 15, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
                unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful
                defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled
                by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such
                issue.</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(4)</div>
            </td>
            <td style="width: 97%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, the information omitted from the form of prospectus filed as part of
                this Registration Statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this Registration
                Statement as of the time it was declared effective.</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(5)</div>
            </td>
            <td style="width: 97%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">The undersigned registrant hereby undertakes that, for the purpose of determining any liability under the Securities Act, each post-effective amendment that contains a form of prospectus
                shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
              <div style="text-align: justify; line-height: 1.25;"> <br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">
              <div style="line-height: 1.25;">(6)</div>
            </td>
            <td style="width: 97%; vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25;">If and when applicable, the undersigned registrant hereby undertakes to file an application for the purpose of determining the eligibility of the trustee to act under subsection (a) of
                section 310 of the Trust Indenture Act (&#8220;Act&#8221;) in accordance with the rules and regulations prescribed by the Commission under section 305(b)(2) of the Act.</div>
            </td>
          </tr>

      </table>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal;">II - 5</font></div>
        <div id="DSPFPageBreak" style="page-break-after: always;">
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      <div style="text-align: center; line-height: 1.25; font-weight: bold;">SIGNATURES</div>
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      <div style="text-align: justify; line-height: 1.25;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has
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      <div style="text-align: justify; line-height: 1.25;">KNOW ALL MEN BY THESE PRESENTS that each person whose signature appears below hereby constitutes and appoints Larry Jasinski and Almog Adar, and each of them, his or her true and lawful
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  <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal;">II - 6</font>
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<DOCUMENT>
<TYPE>EX-5.1
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<DESCRIPTION>EXHIBIT 5.1
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                <td style="width: 25%; vertical-align: top;" rowspan="1">&#160;</td>
                <td style="width: 25%; vertical-align: top;" rowspan="1">&#160;</td>
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              <tr>
                <td style="width: 25%; vertical-align: top;" colspan="1" rowspan="1">&#160;</td>
                <td style="width: 25%; vertical-align: top;" rowspan="1" colspan="2">
                  <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">March 30, 2022</div>
                </td>
                <td style="width: 25%; vertical-align: top;" rowspan="1">&#160;</td>
              </tr>

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        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
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      <div style="text-align: justify; line-height: 1.25;">ReWalk Robotics Ltd.</div>
      <div style="line-height: 1.25;">3 Hatnufa Street, Floor 6<br>
        Yokneam Ilit 2069203</div>
      <div style="line-height: 1.25;">Israel</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Ladies and Gentlemen:</div>
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      </div>
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        <div style="line-height: 1.25;">We refer to the Registration Statement on Form S-3 (the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;) to be filed with the Securities and Exchange
            Commission under the Securities Act of 1933, as amended (the &#8220;<font style="font-weight: bold;">Act</font>&#8221;), on or about the date hereof by ReWalk Robotics Ltd., an Israeli company (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;), relating to the sale, from time to time, by the Company of:</div>
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        </div>
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              </td>
              <td style="width: 18pt; vertical-align: top; align: right;">a.</td>
              <td style="width: auto; vertical-align: top;">
                <div>ordinary shares, par value NIS 0.25 per share, of the Company (the &#8220;<font style="font-weight: bold;">Ordinary
                    Shares</font>&#8221;);</div>
              </td>
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        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
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              </td>
              <td style="width: 18pt; vertical-align: top; align: right;">b.</td>
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                <div>debt securities (the &#8220;<font style="font-weight: bold;">Debt Securities</font>&#8221;); and</div>
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              <td style="width: 18pt; vertical-align: top; align: right;">c.</td>
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                <div>warrants to purchase Ordinary Shares or Debt Securities (the &#8220;<font style="font-weight: bold;">Warrants</font>&#8221;
                  and, together with the Ordinary Shares and the Debt Securities, the &#8220;<font style="font-weight: bold;">Securities</font>&#8221;).</div>
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      <div style="line-height: 1.25;">
        <div style="line-height: 1.25;">&#160;</div>
        <div style="line-height: 1.25;">This opinion letter is furnished to you at your request to enable you to fulfill the requirements of Item 601(b)(5) of Regulation S-K
          under the Securities Act, in connection with the filing of the Registration Statement.</div>
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
        <div style="line-height: 1.25;">According to the Registration Statement, Warrants may be issued directly or under a warrant agreement (the &#8220;<font style="font-weight: bold;">Warrant Agreement</font>&#8221;) between the Company and a warrant agent (the &#8220;<font style="font-weight: bold;">Warrant
            Agent</font>&#8221;). Debt Securities may be issued, in one or more series, pursuant to indentures, the forms of which will be filed as exhibits to the Registration Statement (collectively, the &#8220;<font style="font-weight: bold;">Indentures</font>&#8221;), entered into with the trustee or trustees (the &#8220;<font style="font-weight: bold;">Trustee</font>&#8221;) to be named in such
          Indentures.</div>
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        <div style="line-height: 1.25;">In connection herewith, we have examined and relied without investigation as to matters of fact upon the Registration Statement and the
          exhibits thereto, including such certificates and statements of public officials and officers and representatives of the Company and originals or copies, certified or otherwise identified to our satisfaction, of such other documents, corporate
          records, certificates and instruments as we have deemed necessary or appropriate to enable us to render the opinions expressed herein. We have assumed the genuineness of all signatures on all documents examined by us, the legal competence and
          capacity of natural persons, the authenticity of documents submitted to us as originals, and the conformity with authentic original documents of all documents submitted to us as copies.</div>
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        <div style="line-height: 1.25;">We have assumed further that: (1) at the time of execution, issuance and delivery of any Warrants, the related Warrant Agreement, if
          applicable, will have been duly authorized, executed and delivered by the Company and the Warrant Agent and will be the valid and legally binding obligation of the Warrant Agent, enforceable against such party in accordance with its terms; (2) at
          the time of the execution, issuance and delivery of any Debt Securities, (i) the respective Indenture, including any supplemental indenture thereto, will have been duly authorized, executed and delivered by the Company and the Trustee and will be
          the valid and legally binding obligation of the Trustee, enforceable against such party in accordance with its terms, and (ii) the respective Indenture, including any supplemental indenture thereto, will have been duly qualified under the Trust
          Indenture Act of 1939, as amended; (3) at the time of the issuance and sale of any of the Securities, the number and terms of the Securities, and their issuance and sale, will have been established so as not to violate any applicable law or the
          Company&#8217;s articles of association or result in a default under or breach of any agreement or instrument binding upon the Company and so as to comply with any requirement or restriction imposed by any court or governmental body having jurisdiction
          over the Company; and (4) at or prior to the time of the delivery of any Security, the consideration for such Security will have been received.</div>
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        <div style="line-height: 1.25;">&#160;Based upon the foregoing, in reliance thereon and subject to the assumptions, comments, qualifications, limitations and exceptions
          stated herein and the effectiveness of the Registration Statement under the Act, we are of the opinion that:</div>
        <div style="line-height: 1.25;">&#160;</div>
        <div style="line-height: 1.25;">
          <div>
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                    <div style="text-align: left; line-height: 1.25;">With respect to the Ordinary Shares, assuming the taking of all necessary corporate action to authorize and
                        approve the issuance of any Ordinary Shares, the terms of the offering thereof and related matters, upon payment of the consideration therefor provided for in the applicable definitive purchase, underwriting or similar agreement to
                        be approved by the board of directors and otherwise in accordance with the provisions of the Warrants pursuant to which such Ordinary Shares will be issued, if applicable, such Ordinary Shares will be legally issued, fully paid and
                        non-assessable.</div>
                  </td>
                </tr>

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          </div>
          <div style="line-height: 1.25;">
            <div style="line-height: 1.25;">&#160;</div>
          </div>
          <div>
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                  <td style="vertical-align: top; width: 18pt;">
                    <div style="text-align: left; line-height: 1.25;">2.</div>
                  </td>
                  <td style="align: left; vertical-align: top; width: auto;">
                    <div style="text-align: left; line-height: 1.25;">With respect to the Warrants, assuming the (a) taking of all necessary corporate action to authorize and
                        approve the issuance of the Warrants and the underlying Ordinary Shares, the terms of the offering thereof and related matters and (b) due execution, authentication, issuance and delivery of such Warrants, upon payment of the
                        consideration therefor provided for in the applicable definitive purchase, underwriting or similar agreement to be approved by the board of directors and otherwise in accordance with the provisions of the applicable Warrant
                        Agreement, if any, such Warrants will be legally issued.</div>
                  </td>
                </tr>

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          </div>
          <div style="line-height: 1.25;">
            <div style="line-height: 1.25;">&#160;</div>
          </div>
          <div>
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                <tr style="vertical-align: top;">
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                    <div style="text-align: left; line-height: 1.25;">3.</div>
                  </td>
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                    <div style="text-align: left; line-height: 1.25;">With respect to the Debt Securities, assuming the (a) taking of all necessary corporate action to authorize
                        and approve the issuance and the terms of any Debt Securities and the related Indenture, the terms of the offering thereof and related matters, and (b) due execution, authentication, issuance and delivery of such Debt Securities and
                        the related Indenture and any supplemental indenture thereto, upon payment of the consideration therefor provided for in the applicable definitive purchase, underwriting or similar agreement to be approved by the board of directors,
                        and otherwise in accordance with the provisions of the applicable Indenture and any supplemental indenture thereto, such Debt Securities will be validly issued and will be binding obligations of the Company.</div>
                  </td>
                </tr>

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          </div>
        </div>
        <div style="line-height: 1.25;"> <br>
        </div>
      </div>
      <div style="line-height: 1.25;">
        <div style="line-height: 1.25;">We are members of the Israel Bar and we express no opinion as to any matter relating to the laws of any jurisdiction other than the
          laws of Israel.</div>
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        <div style="line-height: 1.25;"> <br>
        </div>
        <div style="line-height: 1.25;"> <img src="image00003.jpg"></div>
        <div style="line-height: 1.25;"> <br>
        </div>
        <div style="line-height: 1.25;">You have informed us that you intend to issue the
            Securities from time to time on a delayed or continuous basis, and this opinion is limited to the laws, including the rules and regulations, as in effect on the date hereof. We understand that prior to issuing any Securities you will afford us
            an opportunity to review the corporate approval documents and operative documents pursuant to which such Securities are to be issued and will file such supplement or amendment to this opinion (if any) as we may reasonably consider necessary or
            appropriate. The opinion set forth in this letter is effective as of the date hereof. We do not undertake to advise you of any changes in our opinion expressed herein resulting from matters that may arise after the date of this letter
          or that hereinafter may be brought to our attention.</div>
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We hereby consent to the filing of this opinion as an exhibit to the Registration Statement, and we further consent to the references
        to this firm in the sections entitled &#8220;Legal Matters&#8221; and &#8220;Enforceability of Civil Liabilities&#8221; in the&#160;Registration Statement and in the prospectus that forms a part thereof.&#160;This consent is not to be construed as an admission that we are a party
        whose consent is required to be filed as part of the Registration Statement under the provisions of the Act. We express no opinion other than as herein expressly set forth, and no opinion may be inferred or implied beyond that expressly stated
        herein.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
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                <div>&#160;</div>
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                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
                <div style="line-height: 1.25;">&#160; <br>
                </div>
                <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><u>/s/ Goldfarb Seligman &amp; Co.</u></div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Goldfarb Seligman &amp; Co.</div>
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<DOCUMENT>
<TYPE>EX-5.2
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<DESCRIPTION>EXHIBIT 5.2
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          <div style="text-align: right;"><u><font style="font-weight: bold;"> Exhibit 5.2</font></u><br>
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                    <div style="line-height: 1.25;">Troutman Pepper Hamilton Sanders LLP</div>
                    <div style="line-height: 1.25;">3000 Two Logan Square, Eighteenth and Arch Streets</div>
                    <div style="line-height: 1.25;">Philadelphia, PA 19103-2799</div>
                    <div style="line-height: 1.25;"><font style="line-height: 1.25;">&#160;</font></div>
                    <div style="line-height: 1.25;">troutman.com</div>
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    <div style="line-height: 1.25;">March 30, 2022</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">ReWalk Robotics Ltd.<br>
      3 Hatnufa Street, Floor 6<br>
      Yokneam Ilit 2069203, Israel</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">Re: <u>Registration Statement on Form S-3</u></div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">We have acted as U.S. counsel to ReWalk Robotics Ltd., a company organized under the laws of the State of Israel (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;), in connection with the Company&#8217;s registration
      statement on Form S-3 (the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;), including the prospectus that is part of the Registration Statement (the &#8220;<font style="font-weight: bold;">Prospectus</font>&#8221;), filed on the date hereof,
      with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the &#8220;<font style="font-weight: bold;">Securities Act</font>&#8221;). The Prospectus provides that it may be supplemented in the future by one or more prospectus
      supplements (each, a &#8220;<font style="font-weight: bold;">Prospectus Supplement</font>&#8221;). The Prospectus, as supplemented by any applicable Prospectus Supplements, provides for the issuance and sale from time to time by the Company of up to an aggregate
      of $100,000,000 of (i) ordinary shares, par value NIS 0.25 per share, of the Company (&#8220;<font style="font-weight: bold;">Ordinary Shares</font>&#8221;), (ii) debt securities of the Company (&#8220;<font style="font-weight: bold;">Debt Securities</font>&#8221;), and
      (iii) warrants of the Company to purchase Ordinary Shares or Debt Securities (&#8220;<font style="font-weight: bold;">Warrants</font>&#8221;).</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">The Ordinary Shares, the Warrants and the Debt Securities are collectively herein referred to as the &#8220;<font style="font-weight: bold;">Registered Securities</font>.&#8221; The Registered Securities may be offered and sold by
      the Company from time to time pursuant to Rule 415 under the Securities Act as set forth in the Prospectus, as supplemented by any applicable Prospectus Supplements that may be filed under the Securities Act. You have requested that we render the
      opinion set forth in this letter and we are furnishing this opinion to you pursuant to the requirements of Item 601(b)(5) of Regulation S-K, in connection with the filing of the Registration Statement.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">The Debt Securities will be issued pursuant to one or more indentures in the form filed as an exhibit to the Registration Statement, as amended or supplemented from time to time (each, an &#8220;<font style="font-weight: bold;">Indenture</font>&#8221;), between the Company, as obligor, and a trustee chosen by the Company and qualified to act as such under the Trust Indenture Act of 1939, as amended (the &#8220;<font style="font-weight: bold;">Trustee</font>&#8221;).</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">We have reviewed the corporate proceedings taken by the Company with respect to the registration of the Registered Securities. We have also examined and relied upon originals or copies of such corporate records,
      documents, agreements, or other instruments of the Company, and such certificates and records of public officials, and such other papers, as we have deemed necessary or appropriate in connection herewith. As to all matters of fact, we have relied
      entirely upon certificates of officers of the Company, and have assumed, without independent inquiry, the accuracy of those certificates.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">In rendering this opinion, we have assumed: the genuineness and authenticity of all signatures on original documents; the legal capacity of all natural persons; the authenticity of all documents submitted to us as
      originals; the conformity to originals of all documents submitted to us as certified or photocopies; the accuracy and completeness of all documents and records reviewed by us; the accuracy, completeness and authenticity of certificates issued by any
      governmental official, office, or agency and the absence of change in the information contained therein from the effective date of any such certificate; and the due authorization, execution, and delivery of all documents where authorization,
      execution, and delivery are prerequisites to the effectiveness of such documents. </div>
    <div style="line-height: 1.25;"> <br>
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    <div style="line-height: 1.25;">
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">ReWalk Robotics Ltd.</div>
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">March 30, 2022</div>
      Page 2<br>
    </div>
    <div style="line-height: 1.25;"> <br>
    </div>
    <div style="line-height: 1.25;">For purposes of this opinion letter, we have assumed that:</div>
    <div style="line-height: 1.25;"> <br>
    </div>
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        <tr>
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          <td style="width: 5%; vertical-align: top;">
            <div style="line-height: 1.25;">1.</div>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div style="line-height: 1.25;">the issuance, sale, amount, and terms of each of the Registered Securities to be offered from time to time by the Company will be duly authorized and established by proper action of the board of directors of the
              Company or an authorized committee thereof, and in accordance with the Fourth Amended and Restated Articles of Association of the Company, as amended from time to time (the &#8220;<font style="font-weight: bold;">Articles</font>&#8221;) and applicable
              law, and that, at the time of each such issuance and sale of such Registered Securities, the Company will continue to be validly existing and in good standing under the laws of the State of Israel, with the requisite corporate power and
              authority to issue and sell all such Registered Securities at such time;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="line-height: 1.25;">2.</div>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div style="line-height: 1.25;">any Ordinary Shares issued by the Company pursuant to the Registration Statement, the Prospectus, and the related Prospectus Supplement, from time to time will not exceed the maximum authorized number of Ordinary
              Shares the Articles of the Company, as the same may have been amended, minus that number of Ordinary Shares that may have been issued and are outstanding, or are reserved for issuance for other purposes, at such time;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="line-height: 1.25;">3.</div>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div style="line-height: 1.25;">any Warrants issued by the Company pursuant to the Registration Statement, the Prospectus, and the related Prospectus Supplement, from time to time, will be issued under one or more valid, binding, and
              enforceable warrant agreements (each a &#8220;<font style="font-weight: bold;">Warrant Agreement</font>&#8221;);</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="line-height: 1.25;">4.</div>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div style="line-height: 1.25;">any Debt Securities (including any Debt Securities included in, or issued upon exercise of, as applicable, Warrants) issued by the Company pursuant to the Registration Statement, the Prospectus, and the related
              Prospectus Supplement, from time to time, will be issued under and in conformity with, a valid, binding, and enforceable Indenture, which shall be delivered by the Trustee, and the Trustee will have all requisite power and authority to effect
              the transactions contemplated by such Indenture, and the Trustee or an authenticating agent for the trustee will duly authenticate the Debt Securities pursuant to the applicable Indenture, and the applicable Indenture will be the valid and
              binding obligation of the Trustee and will be enforceable against the Trustee in accordance with its terms. We express no opinion herein as to the application of or compliance with any foreign, federal, or state law or regulation to the
              power, authority, or competence of any party, other than the Company, to the applicable Indenture; and</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="line-height: 1.25;">5.</div>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div style="line-height: 1.25;">all requisite third-party consents necessary to register and/or issue the Registered Securities have been obtained by the Company.</div>
          </td>
        </tr>

    </table>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
    <div style="text-align: justify; line-height: 1.25;">Subject to the limitations set forth below, we have made such examination of law as we have deemed necessary for the purposes of expressing the opinions set forth in this letter. We express no
      opinion herein as to the law of any state or jurisdiction other than the laws of the State of New York, including statutory provisions thereof, reported judicial decisions interpreting the laws of the State of New York, and the federal laws of the
      United States of America. Various issues concerning the laws of the State of Israel, including with respect to the authorization of the Registered Securities, are addressed in the opinion of Goldfarb Seligman &amp; Co., separately provided to you. We
      express no opinion with respect to those matters, except as expressly set forth herein, and no opinion may be inferred or implied beyond that expressly stated herein. To the extent elements of those opinions are necessary to the conclusions expressed
      herein, we have, with your consent, assumed such matters.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after: always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="line-height: 1.25">
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">ReWalk Robotics Ltd.</div>
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">March 30, 2022</div>
      Page 3<br>
    </div>
    <div style="line-height: 1.25"> <br>
    </div>
    <div style="line-height: 1.25;">Based upon the foregoing, we are of the opinion that:</div>
    <div style="line-height: 1.25;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zecff55f75cc64e3ebec2dddd0865f908" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 4%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="line-height: 1.25;">1.</div>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div style="line-height: 1.25;">Following effectiveness of the Registration Statement, the Warrants registered under the Registration Statement, when duly authorized, executed, and delivered against the payment specified therefor and pursuant
              to a Warrant Agreement or agreements duly authorized, executed, and delivered by the Company and the holder of the Warrants, will be legally issued binding obligations of the Company enforceable against the Company in accordance with their
              respective terms, except as such enforceability may be limited by bankruptcy, insolvency, reorganization or similar laws affecting creditors&#8217; rights generally, and subject to general principles of equity (regardless of whether enforcement is
              sought in a proceeding in equity or at law).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="line-height: 1.25;">2.</div>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div style="line-height: 1.25;">Following effectiveness of the Registration Statement, the Debt Securities registered under the Registration Statement, when duly authorized, executed, and delivered against the payment specified therefor and
              pursuant to an Indenture duly authorized, executed, and delivered by the Company and the Trustee, will be legally issued binding obligations of the Company enforceable against the Company in accordance with their respective terms, except as
              such enforceability may be limited by bankruptcy, insolvency, reorganization, or similar laws affecting creditors&#8217; rights generally, and subject to general principles of equity (regardless of whether enforcement is sought in a proceeding in
              equity or at law).</div>
          </td>
        </tr>

    </table>
    <div style="line-height: 1.25;"> <br>
    </div>
    <div style="line-height: 1.25;">This opinion letter is given as of the date hereof, and we assume no obligation to supplement this opinion if any applicable law changes after the date hereof or if we become aware of any facts or circumstances that may
      change the opinions expressed herein after the date hereof.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to this firm under the heading &#8220;Legal Matters&#8221; in the Prospectus. In rendering this opinion and giving this
      consent, we do not admit that we are an &#8220;expert&#8221; within the meaning of the Securities Act.<br>
      <br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="zb258f947972f4c02a8c9924616055df8" style="width: 45%; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left;">

        <tr>
          <td style="width: 100%; vertical-align: top;">
            <div style="text-indent: -10pt; margin-left: 10pt; line-height: 1.25;">Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-indent: -10pt; margin-left: 10pt; line-height: 1.25;">/s/ Troutman Pepper Hamilton Sanders LLP</div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: top;">
            <div style="text-indent: -10pt; margin-left: 10pt; line-height: 1.25;">TROUTMAN PEPPER HAMILTON SANDERS LLP</div>
          </td>
        </tr>

    </table>
    <div style="line-height: 1.25; clear: both;"><br style="line-height: 1.25;">
    </div>
    <div style="line-height: 1.25; clear: both;">
      <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>exhibit_23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: company
         Document created using EDGARfilings PROfile 8.2.0.0
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;">
    <div>
      <div id="DSPFPageHeader">
        <div style="line-height: 1.25;">
          <div style="text-align: right; line-height: 1.25; font-weight: bold;"><u>Exhibit 23.1</u></div>
        </div>
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="zba73cee29a82411c85c727c073a68431">

          <tr>
            <td style="width: 37.51%; vertical-align: bottom;">
              <div style="line-height: 1.25;">Kost Forer Gabbay &amp; Kasierer</div>
              <div style="line-height: 1.25;">Menachem Begin 144,</div>
              <div style="line-height: 1.25;">Tel-Aviv 6492102, Israel</div>
            </td>
            <td style="width: 62.49%; vertical-align: bottom;">
              <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif; text-align: right;">Tel: +972-3-6232525</div>
              <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif; text-align: right;">Fax: +972-2-5622555</div>
              <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif; text-align: right;">ey.com</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">&#160;</div>
      <div style="text-indent: 36pt; line-height: 1.25;">We consent to the reference to our firm under the caption &#8220;Experts&#8221; in the registration statement (Form S-3) and the related prospectus of ReWalk Robotics Ltd. and its subsidiaries for the
        registration of ordinary shares, warrants and debt securities and to the incorporation by reference therein of our report dated February 24, 2022, with respect to the consolidated financial statements of ReWalk Robotics Ltd. and its subsidiaries
        included in its Annual Report (Form 10-K) for the year ended December 31, 2021, filed with the Securities and Exchange Commission.</div>
      <div style="text-indent: 36pt; line-height: 1.25;">&#160;</div>
      <div>
        <div style="line-height: 1.25;">
          <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

              <tr>
                <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">/s/ Kost, Forer, Gabbay &amp; Kasierer</div>
                </td>
                <td colspan="1" style="width: 70%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
              </tr>
              <tr>
                <td style="width: 30%; vertical-align: top;">
                  <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">KOST, FORER, GABBAY &amp; KASIERER</div>
                </td>
                <td colspan="1" style="width: 70%; vertical-align: top;">&#160;</td>
              </tr>
              <tr>
                <td style="width: 30%; vertical-align: top;">
                  <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">A Member of Ernst &amp; Young Global</div>
                </td>
                <td colspan="1" style="width: 70%; vertical-align: top;">&#160;</td>
              </tr>

          </table>
          <div style="text-indent: 36pt; line-height: 1.25;">&#160;</div>
        </div>
        <div style="line-height: 1.25;">Tel Aviv, Israel
          <div style="line-height: 1.25;">March 30, 2022</div>
          <br>
        </div>
      </div>
      <div style="line-height: 1.25;">
        <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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  </div>
</body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>exhibit_107.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: company
         Document created using EDGARfilings PROfile 8.2.0.0
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;">
    <div>
      <div style="text-align: right; line-height: 1.25; font-weight: bold;"><u>Exhibit 107</u></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Form S-3</div>
      <div style="text-align: center; line-height: 1.25;">(Form Type)</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">ReWalk Robotics Ltd.</div>
      <div style="text-align: center; line-height: 1.25;">(Exact Name of Registrant as Specified in its Charter)</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">&#160;</div>
      <div style="line-height: 1.25; font-weight: 400; font-family: 'Times New Roman',Times,serif;">
        <table cellspacing="0" cellpadding="3" border="0" id="zefd589a21aa6444db2b6e92b0cca77f2" style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">

            <tr>
              <td style="width: 9.72%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 8.06%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Security Type</div>
              </td>
              <td style="width: 12.1%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Security Class Title</div>
              </td>
              <td style="width: 10.42%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Fee Calculation Rule</div>
              </td>
              <td style="width: 9.76%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Amount Registered</div>
              </td>
              <td style="width: 12.7%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Proposed Maximum Offering Price Per Share</div>
              </td>
              <td style="width: 12.67%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Maximum Aggregate Offering Price</div>
              </td>
              <td style="width: 10.6%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Fee Rate</div>
              </td>
              <td style="width: 13.96%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Amount of Registration Fee</div>
              </td>
            </tr>
            <tr>
              <td style="width: 100%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);" colspan="9">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Newly Registered Securities</div>
              </td>
            </tr>
            <tr>
              <td style="width: 9.72%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" rowspan="4">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Fees to be paid</div>
              </td>
              <td style="width: 8.06%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Equity</div>
              </td>
              <td style="width: 12.1%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Ordinary Shares</div>
              </td>
              <td style="width: 10.42%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">457(o)</div>
              </td>
              <td style="width: 9.76%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">0</div>
              </td>
            </tr>
            <tr>
              <td style="width: 8.06%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Other</div>
              </td>
              <td style="width: 12.1%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Warrants</div>
              </td>
              <td style="width: 10.42%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">457(o)</div>
              </td>
              <td style="width: 9.76%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">0</div>
              </td>
            </tr>
            <tr>
              <td style="width: 8.06%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Debt</div>
              </td>
              <td style="width: 12.1%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Debt Securities<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
              </td>
              <td style="width: 10.42%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">457(o)</div>
              </td>
              <td style="width: 9.76%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">0</div>
              </td>
            </tr>
            <tr>
              <td style="width: 8.06%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Total</div>
              </td>
              <td style="width: 12.1%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Unallocated (Universal Shelf)</div>
              </td>
              <td style="width: 10.42%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">457(o)</div>
              </td>
              <td style="width: 9.76%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">$100,000,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></div>
              </td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">0.0000927</div>
              </td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">$9,270.00<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></div>
              </td>
            </tr>
            <tr>
              <td style="width: 9.72%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Fees previously paid</div>
              </td>
              <td style="width: 8.06%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
              <td style="width: 12.1%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
              <td style="width: 10.42%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
              <td style="width: 9.76%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 9.72%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 40.34%; vertical-align: middle; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" colspan="4">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Total Offering Amounts</div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">$100,000,000</div>
              </td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">$9,270.00</div>
              </td>
            </tr>
            <tr>
              <td style="width: 9.72%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 40.34%; vertical-align: middle; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" colspan="4">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Total Fees Previously Paid</div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 9.72%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 40.34%; vertical-align: middle; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" colspan="4">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Total Fee Offsets</div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 13.96%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">&#8212;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 9.72%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 40.34%; vertical-align: middle; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="4">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Net Fees Due</div>
              </td>
              <td style="width: 12.7%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 12.67%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 10.6%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
              <td style="width: 13.96%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
                <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">$9,270.00</div>
              </td>
            </tr>

        </table>
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
        <table cellspacing="0" cellpadding="0" id="zb6e0d8ff97a948dfa3bd8332cf3b489c" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 2.88%; vertical-align: top;">
                <div style="line-height: 1.25;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
              </td>
              <td style="width: 97.12%; vertical-align: top;">
                <div style="line-height: 1.25;">An unspecified aggregate initial offering price of each identified class (as may from time to time be offered at unspecified
                  prices) is being registered. The securities registered also include such unspecified amounts and numbers of ordinary shares, warrants and debt securities as may be issued upon exercise of, conversion of or exchange for warrants or debt
                  securities that provide for exercise, conversion or exchange. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities or that are issued in units.</div>
              </td>
            </tr>
            <tr>
              <td style="width: 2.88%; vertical-align: top;" rowspan="1">&#160;</td>
              <td style="width: 97.12%; vertical-align: top;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 2.88%; vertical-align: top;">
                <div style="line-height: 1.25;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
              </td>
              <td style="width: 97.12%; vertical-align: top;">
                <div style="line-height: 1.25;">Not specified as to each class of securities to be registered hereunder pursuant to General Instruction II.D. to Form S-3 under
                  the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;). The proposed maximum offering price per unit will be determined from time to time by the Registrant in connection with the issuance by the Registrant of the securities
                  registered hereunder.</div>
              </td>
            </tr>
            <tr>
              <td style="width: 2.88%; vertical-align: top;" rowspan="1">&#160;</td>
              <td style="width: 97.12%; vertical-align: top;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 2.88%; vertical-align: top;">
                <div style="line-height: 1.25;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
              </td>
              <td style="width: 97.12%; vertical-align: top;">
                <div style="line-height: 1.25;">With respect to debt securities, excluding accrued interest and accrued amortization of discount, if any, to the date of
                  delivery. If any debt securities are issued at an original issue discount, then the offering price of such debt securities shall be equal to any such greater principal amount due at maturity, such aggregate principal amount not to exceed
                  $100,000,000 less the value of Securities previously issued hereunder.</div>
              </td>
            </tr>
            <tr>
              <td style="width: 2.88%; vertical-align: top;" rowspan="1">&#160;</td>
              <td style="width: 97.12%; vertical-align: top;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 2.88%; vertical-align: top;">
                <div style="line-height: 1.25;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></div>
              </td>
              <td style="width: 97.12%; vertical-align: top;">
                <div style="line-height: 1.25;">Calculated pursuant to Rule 457(o) under the Securities Act.</div>
              </td>
            </tr>

        </table>
      </div>
      <br>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
