<SEC-DOCUMENT>0001178913-25-000491.txt : 20250317
<SEC-HEADER>0001178913-25-000491.hdr.sgml : 20250317
<ACCEPTANCE-DATETIME>20250214094702
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-25-000491
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lifeward Ltd.
		CENTRAL INDEX KEY:			0001607962
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 DONALD LYNCH BLVD.
		CITY:			MARLBOROUGH
		STATE:			MA
		ZIP:			01752
		BUSINESS PHONE:		15082511154

	MAIL ADDRESS:	
		STREET 1:		200 DONALD LYNCH BLVD.
		CITY:			MARLBOROUGH
		STATE:			MA
		ZIP:			01752

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ReWalk Robotics Ltd.
		DATE OF NAME CHANGE:	20140620

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Argo Medical Technologies Ltd.
		DATE OF NAME CHANGE:	20140513
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="line-height: 1.25;">February 14, 2025</div>
    <div style="line-height: 1.25;">&#160;</div>
    <div style="line-height: 1.25; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="line-height: 1.25;">&#160;</div>
    <div style="line-height: 1.25;">Division of Corporation Finance</div>
    <div style="line-height: 1.25;">Office of Industrial Applications and Services</div>
    <div style="line-height: 1.25;">Securities and Exchange Commission</div>
    <div style="line-height: 1.25;">100 F Street, NE</div>
    <div style="line-height: 1.25;">Washington, D.C. 20549</div>
    <div style="line-height: 1.25;">&#160;</div>
    <table cellspacing="0" cellpadding="0" id="ze9216ff33bdb4063b07011f04dedc2b4" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <div style="margin-left: 2.5pt; line-height: 1.25;">Re:</div>
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          <td style="width: 93.79%; vertical-align: top;">
            <div style="line-height: 1.25; font-weight: bold;">Lifeward Ltd.</div>
            <div style="line-height: 1.25; font-weight: bold;">Registration Statement on Form S-1 (File No. 333-284843)</div>
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    <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="text-align: justify; text-indent: 36pt; line-height: 1.25;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lifeward Ltd. (the &#8220;Company&#8221;) hereby requests
      acceleration of the effective date of its registration statement on Form S-1 (File No. 333-284843) (the &#8220;Registration Statement&#8221;), to 4:05 p.m., Eastern Time, on February 14, 2025, or as soon thereafter as practicable, or at such time thereafter as
      the Company or its outside counsel, Goodwin Procter LLP, may request by telephone to the staff of the Securities and Exchange Commission.</div>
    <div style="line-height: 1.25;"><br style="line-height: 1.25;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">Once the Registration Statement has been declared effective, please orally confirm that event with our counsel,
      Goodwin Procter LLP, by calling Jennifer L. Porter at (445) 207-7806. Should you have any questions regarding this letter, please do not hesitate to contact Ms. Porter at Goodwin Procter LLP.</div>
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            <div style="line-height: 1.25;">&#160;</div>
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          <td style="width: 97.96%; vertical-align: middle;">
            <div style="line-height: 1.25;">Sincerely,</div>
            <div style="line-height: 1.25;">&#160;</div>
            <div style="line-height: 1.25; font-weight: bold;">LIFEWARD LTD.</div>
            <div style="line-height: 1.25;">&#160;</div>
            <div style="line-height: 1.25;">By: <u>/s/ Larry Jasinski</u></div>
            <div style="line-height: 1.25;">Name: Larry Jasinski</div>
            <div style="line-height: 1.25;">Title: Chief Executive Officer</div>
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